Information content of financial statements, financial plans, and MCS: an integration
by Tony Lowe; Tony Tinker
International Journal of Critical Accounting (IJCA), Vol. 7, No. 5/6, 2015

Abstract: This article proposes changes for reforming financial statements. For accounting, these suggestions focus on the measurement of the financial value of the business and of its expected flows of income, funds and cash. The paper also stresses the importance of both 'subjective' and 'objective' type data as being essential for the financial appraisal of an enterprise, and also the deployment of financial and strategic planning, present value, market value and replacement cost.

Online publication date: Thu, 10-Dec-2015

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