Count down 9781787147010

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Автор: Peterson, Jim
Название: Count down
ISBN: 9781787147010
Издательство: Emerald
Классификация:

Отчётность

Управленческая отчетность и бухучёт

Составление финансовой отчетности, финансовые ведомости

ISBN-10: 1787147010
Обложка/Формат: Paperback
Страницы: 352
Вес: 0.50 кг.
Дата издания: 03.07.2017
Серия: Economics/Business/Finance
Язык: English
Издание: 2 ed
Размер: 151 x 227 x 19
Читательская аудитория: Professional and scholarly
Ключевые слова: Accounting,Management accounting & bookkeeping,Financial reporting, financial statements, BUSINESS & ECONOMICS / General,BUSINESS & ECONOMICS / Accounting / General,BUSINESS & ECONOMICS / Auditing
Подзаголовок: The past, present and uncertain future of the big four accounting firms - second edition
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Поставляется из: Англии
Описание: The second edition of “Count Down” is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition. Brought into this updated narrative, for example, are: The Big Four’s growth to collective global 2016 revenue of $ 128 billion, and the continued disparities in growth between their Audit and Advisory practices. The imposition of mandatory auditor rotation by legislation and regulation in the European Union, and in the US, the PCAOB’s requirement to name lead partners on public company audits. New examples of corporate financial malfeasance and potentially disruptive auditor litigation, involving clients of each of the Big Four. In addition, this new edition expands in scope and details the required re-engineering by which – with the necessary mutual cooperation among financial statement issuers and users, the accounting profession, legislators, regulators and agencies of law enforcement – a sustainable structure for financial reporting and assurance might emerge -- that is, a Big Audit model truly fit to serve today’s global capital markets.

Count down, Peterson, Jim