Corporate Financial Reporting - Theory and Practice

Klappentext Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. The book will be relevant to advanced undergraduate as well as postgraduate and MBA students. Zusammenfassung Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors! accountants and auditors can only be successfully understood from a firm conceptual base. The book will be relevant to advanced undergraduate as well as postgraduate and MBA students. Inhaltsverzeichnis Issues in Financial Reporting An Exploration of the Nature of Accounting `Theory¿ Developments in Accounting and Corporate Reporting Financial Reporting Frameworks without Foundations? Developments in Auditing and Assurance The Management-Auditor Relationship Auditing Motivations Communication through the Audit Report What Is the Auditor Trying to Say? An Exploration of the Financial Reporting Expectations Gap A Reconfiguration of the External Reporting Conceptual Framework Conundrum The Elusive Holy Grail

Détails du produit

• Auteurs: Andrew Higson, Andrew W Higson, Andrew W. Higson
• Edition: Sage Publications Ltd
• Langues: Anglais
• Format d'édition: Livre de poche
• Sortie: 13.12.2002
• EAN: 9780761971412
• ISBN: 978-0-7619-7141-2
• Pages: 228
• Catégories: Sciences sociales, droit, économie > Economie > Autres; Sciences sociales, droit, économie > Economie > Economie privée; BUSINESS & ECONOMICS / Finance / General, Financial Reporting, Financial Statements, Financial Accounting;Financial Management