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Are directors' going concern financial statement note disclosures informative? Evidence from voluntary administrations
Author:
Routledge, James ;
Pagination:
57-68
Subject:
Company Directors
;
Financial Disclosure
;
Voluntary Administration
;
Financial Statements
;
Source:
Insolvency Law Journal, vol 28, no 2, 2020
Date_of_entry:
11/09/2020
Legislation:
Corporations Act 2001 (Cth) s 296
AASB 101 Presentation of Financial Statements (AASB 101)
Year:
2020
Record ID:
85640
Format:
Library Article
Abstract:
Discussion on director disclosures -- going concern -- voluntary administration (VA) -- corporate insolvency rescue scheme -- AASB 101 Presentation of Financial Statements (AASB 101).
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