 | Peter Walton - Business & Economics - 2000 - 305 pages
...however, by the manner in which information on past transactions and events is displayed. For example, the predictive value of the income statement is enhanced...items of income or expense are separately disclosed. Reliability 31. To be useful, information must also be reliable. Information has the quality of reliability... | |
 | Eberhart Ketzel, Hartmut Schmidt, Stefan Prigge - Business & Economics - 2001 - 592 pages
...den Folgeperioden nicht oder nicht regelmäßig wiederholt. Das erkennt auch das IASC: „Forexample, the predictive value of the income statement is enhanced...items of income or expense are separately disclosed" (Framework Abs. 28). Im Gegensatz zu der relativ ausführlichen Behandlung von Ansatzfragen werden... | |
 | David Alexander, Anne Britton - Business & Economics - 2004 - 740 pages
...however, by the manner in which information on past transactions and events is displayed. For example, the predictive value of the income statement is enhanced...items of income or expense are separately disclosed. Materiality 29 The relevance of information is affected by its nature and materiality. In some cases,... | |
 | Peter Walton, Walter Aerts - Business & Economics - 2006 - 493 pages
...however, by the manner in which information on past transactions and events is displayed. For example, the predictive value of the income statement is enhanced...items of income or expense are separately disclosed. Reliability 31. To be useful, information must also be reliable. Information has the quality of reliability... | |
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... meet its commitments as they fall due. To have predictive value, information need not be in the form of an explicit forecast. The ability to make predictions from financial statements is enhanced, however, by the manner in which information on past... 