The uniformity-flexibility dilemma when comparing financial statements. The view of auditors, analysts and other users. Vrije Universiteit Brussel
Abstract
Purpose - The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of ?nancial statements. The IFRS still offers many options. Extensive theoretical literature exists concerning the de?nition of comparable ?nancial statements and the factors that in?uence this comparability. This paper aims to investigate this issue.
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Purpose - The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of ?nancial statements. The IFRS still offers many options. Extensive theoretical literature exists concerning the de?nition of comparable ?nancial statements and the factors that in?uence this comparability. This paper aims to investigate this issue.
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