Andrew W Higson

Corporate Financial Reporting

Theory and Practice

• Gebundenes Buch

Produktbeschreibung

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.

Produktdetails

• Verlag: Sage Publications UK
• Seitenzahl: 242
• Erscheinungstermin: 1. Februar 2003
• Englisch
• Abmessung: 250mm x 175mm x 18mm
• Gewicht: 606g
• ISBN-13: 9780761971405
• ISBN-10: 0761971408
• Artikelnr.: 21627528

Inhaltsangabe

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