Performance Measurement for Equity Analysis and Valuation1

Stephen Cooper

Accounting in Europe, 2007, vol. 4, issue 1, 1-49

Abstract: This paper comments on the IASB/FASB project on financial statement presentation. It suggests that the basic approach of cohesiveness between statements is worthwhile and the split between operating, financing and investing is useful to investors. However it proposes different valuation and presentation approaches for different activities, and underlines the importance of earnings for forecasting comprehensive income. It suggests a conceptual approach to defining earnings and explores ways of avoiding recycling while identifying fair value changes for some assets and liabilities.

Date: 2007
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hdl.handle.net/10.1080/17449480701491430 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acceur:v:4:y:2007:i:1:p:1-49

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAIE20

DOI: 10.1080/17449480701491430

Access Statistics for this article

Accounting in Europe is currently edited by Lisa Evans

More articles in Accounting in Europe from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().