Webcast on research and the comparability of financial reporting
14 May, 2019
The IASB has released a webcast featuring IASB Board member Ann Tarca discussing the results of research into the comparability of companies reporting using IFRSs.
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
- IASB achievements and challenges.
Please click to access the webcast on the IASB website.