Addressing Financial Reporting Complexity: Investor Perspectives: Separate Private Company Accounting and Beyond - Couverture souple

Singh, Mohini

 
9780938367994: Addressing Financial Reporting Complexity: Investor Perspectives: Separate Private Company Accounting and Beyond
Couverture souple
ISBN 10 : 0938367994 ISBN 13 : 9780938367994
Editeur : CFA Institute, 2015

Synopsis

Complexity in financial reporting can be seen from various perspectives—those of preparers, accountants, auditors, and investors. Differences in perspectives lead to differences in views as to how complexity should be addressed. The current dialogue focuses largely on preparers’ concerns regarding financial reporting complexity and its associated compliance costs. Missing from the current dialogue, however, are investors’ perspectives. This report analyzes what investors believe are unavoidable (transactional) and avoidable (accounting) sources of complexity and how current standard-setter initiatives should be refocused to eliminate avoidable complexity to increase transparency and bring about meaningful change.

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Présentation de l'éditeur

Complexity in financial reporting can be seen from various perspectives—those of preparers, accountants, auditors, and investors. Differences in perspectives lead to differences in views as to how complexity should be addressed. The current dialogue focuses largely on preparers’ concerns regarding financial reporting complexity and its associated compliance costs. Missing from the current dialogue, however, are investors’ perspectives. This report analyzes what investors believe are unavoidable (transactional) and avoidable (accounting) sources of complexity and how current standard-setter initiatives should be refocused to eliminate avoidable complexity to increase transparency and bring about meaningful change.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
CFA Institute
Date d'édition
2015
Langue
anglais
ISBN 10 
0938367994
ISBN 13 
9780938367994
Reliure
Broché
Nombre de pages
80
Coordonnées du fabricant
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