Search found 3 matches

by Catarina Almeida
07 Feb 2020, 10:29
Forum: General accounting and financial reporting discussion
Topic: Value relevance, informative information, Financial statements, IFRS 9
Replies: 6
Views: 3110

Re: Value relevance, informative information, Financial statements, IFRS 9

Thanks for replying! Notes of the financial statements in opposition to change in equity.
by Catarina Almeida
06 Feb 2020, 21:38
Forum: General accounting and financial reporting discussion
Topic: Value relevance, informative information, Financial statements, IFRS 9
Replies: 6
Views: 3110

Value relevance, informative information, Financial statements, IFRS 9

What are the theories that say that the disclosures in the annexes of the report and accounts are less relevant than the figures in the financial statements, is there anything? I've been looking for papers on the subject but I can't find them. In my specific case, I will look at two models. 1º The d...