An Economics Perspective on Financial Reporting Objectives

Anthony D. Miller and David Oldroyd

Australian Accounting Review, 2018, vol. 28, issue 1, 104-108

Abstract: The paper examines the IASB and FASB's stated objectives of financial reporting, and in particular the decision to disregard the motivational aspects of stewardship information. The paper shows this view to be flawed from a theoretical perspective and considers the practical consequences.

Date: 2018
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https://doi.org/10.1111/auar.12192

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