The Design of Financial Statements

Abstract

This paper proposes a redesign of financial statements. It is written in response to proposals by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) to revise the presentation of financial statements.

Authors: James A. Ohlson and Stephen Penman

Format: Newspaper/Magazine Article

Publication Date: January 1, 2005

Publication: Center for Excellence in Accounting & Security Analysis

Full Citation

Ohlson, James A. and Stephen Penman. “The Design of Financial Statements.” Center for Excellence in Accounting & Security Analysis. January 01, 2005.

Abstract

Full Citation

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