The revolution ahead in financial reporting: a new world – what the income statement means to financial reporting
- 1 December 2003
- journal article
- Published by Emerald Publishing in Balance Sheet
- Vol. 11 (4) , 10-18
- https://doi.org/10.1108/09657960310502494
Abstract
David Damant, one of the leading thinkers in the investment analysis world, shows how the proposed new income statement will change the world of financial reporting, leading to clarification, fair values and a much simpler system by emphasizing cash flow.Keywords
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