Materiality in Financial Reporting 9781787437371

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Автор: Bellandi Francesco
Название: Materiality in Financial Reporting
ISBN: 9781787437371
Издательство: Emerald
Классификация:

Отчётность

Финансовая отчетность

Составление финансовой отчетности, финансовые ведомости

Финансы

Финансы организации

ISBN-10: 178743737X
Обложка/Формат: Hardback
Страницы: 448
Вес: 0.65 кг.
Дата издания: 15.12.2017
Серия: Economics/Business/Finance
Язык: English
Размер: 161 x 235 x 29
Читательская аудитория: Professional and scholarly
Ключевые слова: Financial accounting,Financial reporting, financial statements,Corporate finance, BUSINESS & ECONOMICS / Accounting / Financial,BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.),BUSINESS & ECONOMICS / Auditing
Подзаголовок: An integrative perspective
Рейтинг:
Поставляется из: Англии
Описание: Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Materiality in Financial Reporting, Bellandi Francesco