Month: January 2021

Income Smoothing and Consumption Smoothing American Economic Association

Content Financial Accounting What is Income Smoothing? Sustainability Assessment and Reporting Significance of Income Smoothing IASB outlines responses to feedback from users of SME financial statements China Journal of Accounting Research Section 102. Item 10(e) of Regulation S-K IFRS for SMEs provides indicators of hyperinflation but not an absolute rate. One indicator is where cumulative […]