Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
This chapter explains the presentation of financial statements and its four main subtopics: ASC 205‐10, Overall; ASC 205‐20, Discontinued Operations; ASC 205‐30, Liquidation Basis of Accounting; and ASC 204‐40, Going Concern. It provides definition of terms included in ASC 205, discusses its perspectives and issues, and talks about its concepts, rules, and examples. To increase the usefulness of financial statements, many entities include financial statements for one or more prior years in their annual reports. Some also include five‐ or ten‐year summaries of condensed financial information. These comparative financial statements allow investment analysts and other interested readers to perform comparative analysis of pertinent information. ASC 205‐10‐45‐1 explains that the presentation of comparative financial statements in annual reports enhances the usefulness of such reports and brings out more clearly the nature and trends of current changes affecting the enterprise.
This chapter explains the presentation of financial statements and its four main subtopics: ASC 205‐10, Overall; ASC 205‐20, Discontinued Operations; ASC 205‐30, Liquidation Basis of Accounting; and ASC 204‐40, Going Concern. It provides definition of terms included in ASC 205, discusses its perspectives and issues, and talks about its concepts, rules, and examples. To increase the usefulness of financial statements, many entities include financial statements for one or more prior years in their annual reports. Some also include five‐ or ten‐year summaries of condensed financial information. These comparative financial statements allow investment analysts and other interested readers to perform comparative analysis of pertinent information. ASC 205‐10‐45‐1 explains that the presentation of comparative financial statements in annual reports enhances the usefulness of such reports and brings out more clearly the nature and trends of current changes affecting the enterprise.
ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
Flood, Joanne M. (Herausgeber:in)
02.12.2015
8 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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