Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
ASC 205 Presentation of Financial Statements
Accounting Standards Codification (ASC) 205, Presentation of Financial Statements, is divided into four subtopics: ASC 205‐10, Overall: ASC 205‐20, Discontinued Operation: ASC 205‐30, Liquidation Basis of Accounting, and ASC 204‐40, Going Concern. ASC 205 emphasizes the principle of comparability and the importance of consistency to comparability. ASC 205‐10‐45‐1 explains that the presentation of comparative financial statements in annual reports enhances the usefulness of annual reports and brings out more clearly the nature and trends of current changes affecting the enterprise. Comparative financial statements allow investment analysts and other interested readers to perform comparative analysis of pertinent information. Comparative presentation emphasizes the fact that the statements for a series of periods are far more significant than those for a single period and that the accounts for one period are but an installment of what is essentially a continuous history.
ASC 205 Presentation of Financial Statements
Accounting Standards Codification (ASC) 205, Presentation of Financial Statements, is divided into four subtopics: ASC 205‐10, Overall: ASC 205‐20, Discontinued Operation: ASC 205‐30, Liquidation Basis of Accounting, and ASC 204‐40, Going Concern. ASC 205 emphasizes the principle of comparability and the importance of consistency to comparability. ASC 205‐10‐45‐1 explains that the presentation of comparative financial statements in annual reports enhances the usefulness of annual reports and brings out more clearly the nature and trends of current changes affecting the enterprise. Comparative financial statements allow investment analysts and other interested readers to perform comparative analysis of pertinent information. Comparative presentation emphasizes the fact that the statements for a series of periods are far more significant than those for a single period and that the accounts for one period are but an installment of what is essentially a continuous history.
ASC 205 Presentation of Financial Statements
Flood, Joanne M (Autor:in)
07.03.2018
6 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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