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Author :
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (181 download)
Download or read book Discussion Paper on Responsibilities for Financial Reporting by Companies written by and published by . This book was released on 1994 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Charlotte Villiers
Publisher : Cambridge University Press
ISBN 13 : 1139456210
Total Pages : 15 pages
Book Rating : 4.1/5 (394 download)
Download or read book Corporate Reporting and Company Law written by Charlotte Villiers and published by Cambridge University Press. This book was released on 2006-06-01 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
Author : Isabell Keil
Publisher : GRIN Verlag
ISBN 13 : 3638305511
Total Pages : 16 pages
Book Rating : 4.6/5 (383 download)
Download or read book Corporate Social Reporting in a Financial Reporting System for Investors written by Isabell Keil and published by GRIN Verlag. This book was released on 2004-09-08 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2002 in the subject Business economics - Accounting and Taxes, grade: 2,0 (B), University of Glamorgan, language: English, abstract: This essay will give a short overview of the discussion about corporate social reporting (CSR), its implementation and the contradiction with traditional financial reports. First iIt will explain the role of traditional reporting and the reason for the increasing significance of CSR. The next part is about various Iideas and attempts how to implement CSR in practice will then be discussed with. In the last part, the essay shows the difficulties, advantages and disadvantages of CSR.
Author : Australia. Treasury
Publisher :
ISBN 13 : 9780642743695
Total Pages : 12 pages
Book Rating : 4.7/5 (436 download)
Download or read book Financial Reporting by Unlisted Public Companies written by Australia. Treasury and published by . This book was released on 2007 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: On 6 June 2007, the Parliamentary Secretary to the Treasurer released a discussion paper on financial reporting by unlisted public companies which had been prepared by the Treasury. The discussion paper analyses the current financial reporting requirements of unlisted public companies under the Corporations Act 2001. The paper aims to promote public debate on the appropriate financial reporting requirements for these companies given their unique nature.
Author : Stella Fearnley
Publisher : John Wiley & Sons
ISBN 13 : 1119973759
Total Pages : 471 pages
Book Rating : 4.1/5 (199 download)
Download or read book Reaching Key Financial Reporting Decisions written by Stella Fearnley and published by John Wiley & Sons. This book was released on 2011-08-04 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor's report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.
Author : Andrew Higson
Publisher : SAGE
ISBN 13 : 9780761971412
Total Pages : 246 pages
Book Rating : 4.9/5 (714 download)
Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2003-02-28 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Stefan Greite
Publisher : diplom.de
ISBN 13 : 3832484590
Total Pages : 70 pages
Book Rating : 4.8/5 (324 download)
Download or read book Accounting for brands according to US-GAAP and IAS written by Stefan Greite and published by diplom.de. This book was released on 2004-11-30 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: In der heutigen Wirtschaft werden Unternehmenswert und Wachstum hauptsächlich durch immaterielle Vermögensgüter erzeugt. Marken spielen eine besonders wichtige Rolle in diesem Zusammenhang. Ziel dieser Arbeit war es aufzuzeigen wie speziell Marken und Markennamen in Bilanzen und Jahresabschlüssen behandelt werden. Die Besonderheiten der Rechnungslegung für Marken, die Probleme der Bewertung und die Möglichkeiten welche durch die Aufnahme in die Bilanz entstehen, werden sowohl nach US-GAAP als auch nach IAS betrachtet. Die Abhandlung ist aufgrund ihrer internationalen Aktualität auf Englisch verfasst, aber auch für den deutschsprachigen Leser sehr gut verständlich. In today s economy wealth and growth are mainly driven by intangible assets. In a knowledge-based economy the success of an enterprise is driven by intangible factors, while control over physical resources becomes progressively unimportant. In most successful companies, brands and other intangible assets outperform physical assets by a notable margin. Brands, the most valuable and sustainable corporate assets, and trademarks play an especially important role. This paper aims to show how to account for brand names in financial statements according to US-GAAP and IAS. The objectives of this paper are to present and discuss the disclosure of brands as intangible assets, in the balance sheet according to US-GAAP and IAS. Therefore, the recognition criteria of both accounting regulations will be examined. The initial and subsequent measurement techniques will be discussed, and problems in this field will be exposed and criticized. The paper also aims to show criticisms of the current regulations and to discuss possible future developments. New ideas and solutions for the problems arising with the disclosure and measurement of intangible assets and brands will be presented and discussed in Chapter four. Chapter five will include a summary of the findings and a critical statement about the problems discussed in this paper. Inhaltsverzeichnis:Table of Contents: Table of contentsII AbbreviationsIII 1.Introduction5 1.1Presentation of a problem5 1.2Objectives6 1.3Order of events7 1.4Literature7 2.Task and requirements of accounting for brands7 3.Disclosure of brands9 3.1Useful Terms9 3.1.1Definition of brands9 3.1.2Definition of assets11 3.1.3Definition of intangible assets13 3.1.3.1US-GAAP13 3.1.3.2IAS13 3.1.4Further explanation of useful [...]
Author : United States. Commission on Federal Paperwork
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.3/5 (91 download)
Download or read book Segmented Financial Reporting written by United States. Commission on Federal Paperwork and published by . This book was released on 1977 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert G. Eccles
Publisher : John Wiley & Sons
ISBN 13 : 0470615826
Total Pages : 168 pages
Book Rating : 4.4/5 (76 download)
Download or read book One Report written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2010-02-16 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.
Author : John A. Tracy
Publisher : John Wiley & Sons
ISBN 13 : 1118820886
Total Pages : 356 pages
Book Rating : 4.1/5 (188 download)
Download or read book The Comprehensive Guide on How to Read a Financial Report written by John A. Tracy and published by John Wiley & Sons. This book was released on 2014-01-17 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to reading and understanding financial reports Financial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This comprehensive version of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user's guide to financial reports. The book features new information on the move toward separate financial and accounting reporting standards for private companies, the emergence of websites offering financial information, pending changes in the auditor's report language and what this means to investors, and requirements for XBRL tagging in reporting to the SEC, among other topics. Makes it easy to understand what financial reports really say Updated to include the latest information financial reporting standards and regulatory changes Written by an author team with a combined 50-plus years of experience in financial accounting This comprehensive edition includes an ancillary website containing valuable additional resources With this comprehensive version of How to Read a Financial Report, investors will find everything they need to fully understand the profit, cash flow, and financial condition of any business.
Author : Samuel A. DiPiazza, Jr.
Publisher : John Wiley & Sons
ISBN 13 : 0471432539
Total Pages : 210 pages
Book Rating : 4.4/5 (714 download)
Download or read book Building Public Trust written by Samuel A. DiPiazza, Jr. and published by John Wiley & Sons. This book was released on 2002-09-18 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
Author :
Publisher :
ISBN 13 : 9781911040927
Total Pages : 147 pages
Book Rating : 4.0/5 (49 download)
Download or read book Financial Instruments with Characteristics of Equity written by and published by . This book was released on 2018 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dragu, Ioana
Publisher : IGI Global
ISBN 13 : 152253623X
Total Pages : 310 pages
Book Rating : 4.5/5 (225 download)
Download or read book Accountancy and the Changing Landscape of Integrated Reporting written by Dragu, Ioana and published by IGI Global. This book was released on 2017-12-31 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.
Author : Michael J. Ramos
Publisher : John Wiley & Sons
ISBN 13 : 0471656879
Total Pages : 306 pages
Book Rating : 4.4/5 (716 download)
Download or read book How to Comply with Sarbanes-Oxley Section 404 written by Michael J. Ramos and published by John Wiley & Sons. This book was released on 2004-03-29 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act Order your copy today!
Author : Louise Franklin
Publisher : GRIN Verlag
ISBN 13 : 365630503X
Total Pages : 10 pages
Book Rating : 4.6/5 (563 download)
Download or read book Financial Accounting. The annual report sent to shareholders is a key part of the directors' fulfilling their stewardship function written by Louise Franklin and published by GRIN Verlag. This book was released on 2012-11-08 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2011 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, University of Westminster, course: BSc (Hons) Accounting and Business Management, language: English, abstract: The annual report that a company must send to its shareholders is a key part of the directors’ fulfilling their stewardship function. Explain this to a shareholder who has just received their company’s latest annual report. Areas covered include; •the nature of financial reporting •the function of the four financial statements-statement of comprehensive income, statement of financial position, statement of cash flow and the statement of changes in equity. •the function of the supporting notes, with particular reference to the disclosure of accounting policies and their role within the overall report. •the ways in which financial information provided to shareholders is regulated in the UK with reference to the reasons for the major shifts in the UK regulatory framework in the last twenty years. •effectiveness in maintaining investor’s confidence in published annual reports. •identifying which, in your opinion, has been the most significant development to affect the regulatory framework in recent years. Give reasons.
Author : Accounting Standards Steering Committee
Publisher :
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.F/5 ( download)
Download or read book The Corporate Report written by Accounting Standards Steering Committee and published by . This book was released on 1975 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Securities and Exchange Commission
Publisher :
ISBN 13 :
Total Pages : 1202 pages
Book Rating : 4.3/5 (243 download)
Download or read book Securities and Exchange Commission Report to Congress on the Accounting Profession and the Commission's Oversight Role written by United States. Securities and Exchange Commission and published by . This book was released on 1978 with total page 1202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
