Browsing Accounting and Finance Conference Papers by Subject "usefulness of annual reports"

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Usefulness of annual Reports : perceptions from Sri Lanka

Bandara, Saman; Falta, M. (2019-12-02)

The IASB standards (IFRS) guide general purpose financial reporting (GPFR) Conceptual framework for financial reporting Which Qualitative Characteristics (QCs) are perceived important in investment and lending decisions? IASB ...
Usefulness of annual reports : perceptions from Sri Lankan investors and lenders

Bandara, Saman (2019-09)

Both the 2010 and 2018 version of International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting recognise investors and lenders as the main user groups of financial reports since they are ...