Three Essays on Financial Statement Comparability
Comparability is a central feature of financial reporting systems. Comparability is defined by FASB (2010, 19) as “the qualitative characteristic that enables users to identify and understand similarities in, and differences among, items.” The Accounting Principles Board ranked comparability as one...
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| Format: | Others |
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FIU Digital Commons
2018
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| Online Access: | https://digitalcommons.fiu.edu/etd/3760 https://digitalcommons.fiu.edu/cgi/viewcontent.cgi?article=5047&context=etd |