Articles liés à Materiality in Financial Reporting: An Integrative...

Materiality in Financial Reporting: An Integrative Perspective - Couverture rigide

Bellandi, Francesco

 
9781787437371: Materiality in Financial Reporting: An Integrative Perspective
Couverture rigide
ISBN 10 : 178743737X ISBN 13 : 9781787437371
Editeur : Emerald Publishing Limited, 2017

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Emerald Publishing Limited
Date d'édition
2017
Langue
anglais
ISBN 10 
178743737X
ISBN 13 
9781787437371
Reliure
Relié
Nombre de pages
411
Coordonnées du fabricant
non disponible
Personne responsable
non disponible