Essays about: "Chin Yee Tran"

Found 1 essay containing the words Chin Yee Tran.

  1. 1. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

    University essay from Göteborgs universitet/Graduate School

    Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
    Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

    Abstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE