Corporate Financial Reporting: Theory and PracticeSAGE, 28 փտվ, 2003 թ. - 228 էջ `This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic' - Managerial Auditing Journal 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. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management's motivations to fraud.Special features of this book include: - A critical examination of accounting 'theory' - Senior practitioners' insights on 'a true and fair view' - An exploration of 'the financial reporting expectations gap' - A discussion of the nature of 'corporate performance' - An examination of corporate fraud - An examination of the implications of 'real-time' reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students. |
Բովանդակություն
An Exploration of the Nature of Accounting Theory | 18 |
Developments in Accounting and Corporate Reporting | 40 |
Frameworks Without Foundations? | 60 |
Developments in Auditing and Assurance | 90 |
6 | 112 |
7 | 135 |
An Exploration of the Financial Reporting Expectations Gap | 159 |
A Reconfiguration of the External Reporting Conceptual Framework | 189 |
The Elusive Holy Grail | 214 |
| 221 | |
Այլ խմբագրություններ - View all
Common terms and phrases
accepted accounting principles Accounting Association AAA accounting data accounting information Accounting Principles Accounting Research Accounting Review Accounting Standards Board accounting theory AICPA American Accounting Association analytical review approach assessment assets assurance services audit committee Audit Effectiveness audit expectations gap audit report Auditing Practices Board auditors balance sheet basis bias Cadbury Report chapter CICA communication theory Company Law conceptual framework projects concern considered continuous audit corporate governance current values directors discussion enterprise external audit external reporting fair view FASB Financial Accounting Standards financial performance financial statements expectations fraud future cash flows historical cost IASC ICAEW income internal control interviewees investors issues Journal of Accountancy judgement London management accounting management's means measurement ments objective of financial problem profit real-time relation reporting entity responsibility result Sarasota shareholders standard-setters Standards Board ASB Statement of Principles statements expectations gap stewardship t]he transactions true and fair Zeff
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