Materiality in Financial Reporting

Materiality in Financial Reporting
Author: Francesco Bellandi
Publsiher: Emerald Group Publishing
Total Pages: 448
Release: 2017-12-15
Genre: Business & Economics
ISBN: 9781787438439

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This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.

Financial Reporting Analysis

Financial Reporting   Analysis
Author: Charles H. Gibson
Publsiher: South-Western Pub
Total Pages: 600
Release: 2004
Genre: Business & Economics
ISBN: 0324186436

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Using real-world examples to thoroughly involves readers with financial statements, Financial Reporting and Analysis, 9e builds skills in analyzing real financial reports through statements, exhibits, and cases of actual companies. Emphasis is placed on the analysis and interpretation of the end result of financial reporting — financial statements.

Disruption in Financial Reporting

Disruption in Financial Reporting
Author: Krish Bhaskar,John Flower
Publsiher: Routledge
Total Pages: 144
Release: 2021-01-21
Genre: Business & Economics
ISBN: 9781000372922

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Since the global financial crisis of 2007–8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Despite the dramatically increased flow of information to shareholders and the public, this information flow has not always been meaningful or useful. Often it seems that it is not possible to see the wood for the trees. Financial scalds continue, as Wirecard, NMC Health, Patisserie Valerie, going back to Carillion (and many more) demonstrate. Financial and corporate reporting have never been so fraught with difficulties as companies fail to give guidance about the future in an increasingly uncertain world aided and abetted by the COVID-19 pandemic. This concise book argues that the changes have simply masked an increase in the use of corporate PR, impression management, bullet points, glossy images, and other simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts, images, and tables. The tone of the narrative sections in annual reports is often misleading. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. This provides a framework for a new era of forward-looking corporate reporting and guidance based on often conflicting multiple corporate goals. The book also examines and contrasts the latest thinking by the regularity authorities. Providing a compelling exploration of the industry’s failings and present difficulties, and the impact of future disruption, this timely, thought-provoking book will be of great interest to students, researchers, and professionals as well as policy makers in accounting, financial reporting, corporate reporting, financial statement analysis, and governance.

Corporate Financial Reporting

Corporate Financial Reporting
Author: Andrew Higson
Publsiher: SAGE
Total Pages: 228
Release: 2003-02-28
Genre: Business & Economics
ISBN: 0761971416

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The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Evolution of Corporate Financial Reporting RLE Accounting

Evolution of Corporate Financial Reporting  RLE Accounting
Author: T. A. Lee,Robert H. Parker
Publsiher: Routledge
Total Pages: 308
Release: 2014-02-05
Genre: Business & Economics
ISBN: 9781134715213

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This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.

The Boundaries in Financial and Non Financial Reporting

The Boundaries in Financial and Non Financial Reporting
Author: Laura Girella
Publsiher: Routledge
Total Pages: 116
Release: 2018-03-16
Genre: Business & Economics
ISBN: 9780429996610

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Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.

Financial Reporting under IFRS

Financial Reporting under IFRS
Author: Wolfgang Dick,Franck Missonier-Piera
Publsiher: John Wiley & Sons
Total Pages: 360
Release: 2011-02-25
Genre: Business & Economics
ISBN: 9780470971628

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The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8). Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.

Financial Reporting in the UK

Financial Reporting in the UK
Author: B.A. Rutherford
Publsiher: Routledge
Total Pages: 456
Release: 2007-05-07
Genre: Business & Economics
ISBN: 9781134160556

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Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting. Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big ‘set battles’ between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting. It covers a range of topics, including: the formulation of standards on specific topics the evolution of the institutional machinery of standard-setting the politics of standard-setting the theory of accounting standardization the emergence of a conceptual framework for financial reporting. A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students.

A History of Corporate Financial Reporting in Britain

A History of Corporate Financial Reporting in Britain
Author: John Richard Edwards
Publsiher: Routledge
Total Pages: 380
Release: 2018-07-11
Genre: Business & Economics
ISBN: 9781351373470

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A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.

International Financial Reporting Standards

International Financial Reporting Standards
Author: Greg F. Burton,Eva K. Jermakowicz
Publsiher: Routledge
Total Pages: 827
Release: 2015-02-20
Genre: Business & Economics
ISBN: 9781134070428

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International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.

Contemporary Issues in Financial Reporting

Contemporary Issues in Financial Reporting
Author: Paul Rosenfield
Publsiher: Routledge
Total Pages: 416
Release: 2006-04-18
Genre: Business & Economics
ISBN: 9781135990091

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With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.

Corporate Financial Reporting and Analysis

Corporate Financial Reporting and Analysis
Author: S. David Young,Jacob Cohen,Daniel A. Bens
Publsiher: Wiley
Total Pages: 368
Release: 2018-11-28
Genre: Business & Economics
ISBN: 9781119494577

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TRY (FREE for 14 days), OR RENT this title: www.wileystudentchoice.com Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.

SEC Financial Reporting

SEC Financial Reporting
Author: Robert K. Herdman,Dennis R. Beresford,Robert D. Neary,Thomas L. Milan,Robert E. Rossel
Publsiher: Unknown
Total Pages: 135
Release: 1983
Genre: Bank stocks
ISBN: CORNELL:31924018110514

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Coverage of every aspect of financial reporting & disclosure under Regulations S-X and S-K, with step-by-step procedures for preparing information for Form 10-K & annual shareholders reports. The authors' focus on common problem areas and current developments includes: 1 Volume

Codification of Governmental Accounting and Financial Reporting Standards as of

Codification of Governmental Accounting and Financial Reporting Standards as of
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 1992
Genre: Finance, Public
ISBN: UOM:35128000034270

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Financial Reporting

Financial Reporting
Author: United States. General Accounting Office
Publsiher: Unknown
Total Pages: 73
Release: 1991
Genre: Executive departments
ISBN: STANFORD:36105126836720

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