Abstract
There are different types of disclosures mandated for the financial reporting of assets according to the IFRS. In the following chapter, I will introduce a classification system for the different types of disclosures by taking into account the existing literature on this topic. Also, I will point out different ways that information facilitation can be increased for financial statement users and which way seems most effective and reasonable especially for NPIs. I will then deduce my research questions and hypotheses for the conducted experiment.
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© 2019 Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
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Herrmann, T. (2019). Theoretical background and predictions on facilitating the usage of disclosures for investors. In: The Decision Usefulness of Additional Fair Value Disclosures. Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-24832-1_4
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DOI: https://doi.org/10.1007/978-3-658-24832-1_4
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Publisher Name: Springer Gabler, Wiesbaden
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Online ISBN: 978-3-658-24832-1
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