March 2018
Intermediate to advanced
130 pages
3h 55m
English
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2Boundaries in financial reporting
As previously explained, the definition of reporting boundaries represents a critical aspect for conceptualising the theory of the firm. It sets the logic of what is included (and excluded) from reporting in reflecting the performance and viability of the reporting entity’s business model that standard setters and frameworks attempt to standardise. Indeed, the definition of boundaries is directly linked to what is conceived as being an entity and to its objective. Accordingly, it can be said that it embodies the focal aspect that allows an understanding of the ways through which value is created. Following this line of thought, this Chapter will review the ways in which reporting boundaries have been defined ...
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