Αυθεντικό κείμενο - Αγγλικά - amaca yönelik muhasebe

As part of our discussion of business-model-based accounting, we make the case that basing the
accounting for an arrangement on an entity’s business model is equivalent to basing the accounting
on management intent for the use, disposition or settlement of financial statement items, and
conclude that the distinctions between the two terms are not substantial.