Webcast on research and the comparability of financial reporting
May 14, 2019
On May 14, 2019, the International Accounting Standards Board (the Board) released a webcast featuring Board member Ann Tarca discussing the results of research into the comparability of companies reporting using IFRS Standards.
Professor Tarca's 24 minute webcast discusses:
- definition and importance of comparability;
- research evidence in four research areas:
- Policy choice;
- Measuring compliance;
- Comparing numbers derived in accounting systems; and
- Comparability and market outcomes;
- tools the IFRS Foundation uses to promote comparability; and
- the Board's achievements and challenges.
Listen to the webcast on the Board's website.