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FEE Comments On EFRAG Research Paper.pdf

Flores_140513_Role_of_Business_Model_in_FS.pdf

Preview of FEE Comments on EFRAG Research Paper

🔗 Source: accountancyeurope.eu

📊 Size: 77 KB

👤 Author: Sylvie

⬇️ Downloads: 626

Summary

FEE comments on the EFRAG research paper "The role of the Business Model in Financial Statements", welcoming the initiative to stimulate discussion on the use of the business model in financial statements. FEE believes the business model is important for determining decision-useful information and should be considered in standard setting, but introducing it as a qualitative characteristic should not override existing ones. FEE agrees with the analysis of the cash conversion cycle and its attributes as factors differentiating business models, and identifies the need to define the unit of account for the business model and distinguish it from management intent. FEE provides responses to detailed questions in the research paper, including examples of implicit use of the business model in IFRS and the cash conversion cycle, and supports View A in the banking example.

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FEE comments on the EFRAG research paper "The role of the Business Model in Financial Statements", welcoming the initiative to stimulate discussion on the use...

Technical Information

File Format: PDF
File Size: 77 KB
Pages: 7
Language: EN
Author: Sylvie
Total Downloads: 626
Last Updated: 6 days ago

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