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The Case For Reinventing Financial Reporting In The 21st Century
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Book Synopsis The Case for Reinventing Financial Reporting in the 21st Century by : Anup Srivastava
Download or read book The Case for Reinventing Financial Reporting in the 21st Century written by Anup Srivastava and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors argue that financial reporting should be reinvented because of the changing nature of corporate capital, particularly the shift towards intangible assets held by 21st century winning companies such as Alphabet, Amazon, Apple, Meta, and Microsoft. GAAP-based reporting continues to work reasonably well for companies with physical assets such as factories, refineries, and warehouses. But GAAP has a lot of troubles, is totally deficient in capturing the value of mostly intangible resources used to produce products like vaccines, search services, and social media. For most knowledge-based companies, the reported book values of assets (the summary metric in balance sheet), and even the net earnings (the summary metric in income statement), have become largely useless for the decisions of investors, bankers, analysts, managers, and policy makers. This is evident from the companies that did their IPOs in the last 12 years, many of which command multibillion dollar valuations despite continuing to report losses year after year, and despite showing no operating assets on their balance sheets.
Book Synopsis Building Public Trust by : Samuel A. DiPiazza, Jr.
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.
Book Synopsis Contemporary Issues in Financial Reporting by : Paul Rosenfield
Download or read book Contemporary Issues in Financial Reporting written by Paul Rosenfield and published by Routledge. This book was released on 2006-04-18 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Disruption in Financial Reporting by : Krish Bhaskar
Download or read book Disruption in Financial Reporting written by Krish Bhaskar and published by Routledge. This book was released on 2021-01-21 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis More Accounting Changes by : Robert Herz
Download or read book More Accounting Changes written by Robert Herz and published by Emerald Group Publishing. This book was released on 2016-09-12 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Book Synopsis Financial Reporting Handbook by : Michael R. Young
Download or read book Financial Reporting Handbook written by Michael R. Young and published by Aspen Publishers Online. This book was released on 2003 with total page 1824 pages. Available in PDF, EPUB and Kindle. Book excerpt: Never before has a single reference provided such quick access to every critical aspect of financial reporting. In addition to covering the new Sarbanes-Oxley legislation, SEC rules and regulations, and corporate governance standards promulgated by the Independence Standards Board and the AICPA at institutions such as New York Stock Exchange, NASDAQ, and the American Stock Exchange, the Financial Reporting Handbook tackles important underlying themes such as the centrality of the audit committee, the individual responsibility of executives, and the integrity of the outside auditor. Best of all, the Financial Reporting Handbook will be updated every quarter with the relevant laws and regulations that are developed and implemented.
Book Synopsis The Secret Language of Financial Reports: The Back Stories That Can Enhance Your Investment Decisions by : Mark E. Haskins
Download or read book The Secret Language of Financial Reports: The Back Stories That Can Enhance Your Investment Decisions written by Mark E. Haskins and published by McGraw Hill Professional. This book was released on 2007-12-31 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wise investors uncover a company's real story. The Secret Language of Financial Reports helps you read a company's annual report like a good book so you can make informed investment decisions. From reading the fine print to interpreting what isn't accounted for, this authoritative guide provides a road map for seeing past the complexity and jargon in company reports in order to understand what is and is not communicated there. Through numerous diagrams, insightful analogies, and real-world based examples, it deconstructs and explains the critical aspects of an annual report by revealing 14 underlying “secrets.” In The Secret Language of Financial Reports, Mark E. Haskins demystifies the process of creating annual reports in order for you to fully understand the main purposes, fundamental premises, basic content, embedded compromises, and inherent shortcomings of these documents. He offers detailed coverage of: Balance sheets, income statements, and statements of cash flow The auditor's report, financial statement notes, and management's discussion and analysis Strategies for applying the information you decipher
Book Synopsis Case Studies in Advanced Financial Reporting by : John Casey (M.Sc.)
Download or read book Case Studies in Advanced Financial Reporting written by John Casey (M.Sc.) and published by . This book was released on 2012 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The State of Financial Reporting by :
Download or read book The State of Financial Reporting written by and published by . This book was released on 1991 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Convergence Guidebook for Corporate Financial Reporting by : Bruce Pounder
Download or read book Convergence Guidebook for Corporate Financial Reporting written by Bruce Pounder and published by John Wiley & Sons. This book was released on 2009-03-03 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for "the next big challenge in corporate financial reporting" now.
Book Synopsis The State of Financial Reporting by : Financial Reporting Council
Download or read book The State of Financial Reporting written by Financial Reporting Council and published by . This book was released on 1993 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Cases in Financial Reporting by : Ellen E. Engel
Download or read book Cases in Financial Reporting written by Ellen E. Engel and published by . This book was released on 2012 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Disclosures by : Shankar Jaganathan
Download or read book Corporate Disclosures written by Shankar Jaganathan and published by Taylor & Francis. This book was released on 2020-11-29 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third part: Reaching out to the Shareholders, the author explores the need for governance, reporting of intangible assets and the emergence of annual reports. Indian Corporate Disclosures, the fourth and the last part, sketches the panorama of post-independent dvelopments in Indian corporate disclosures using heritage IT companies, Wipro and Infosys as examples. The last chapter of the book contrasts disclosures by the Indian Sensex companies in 2007 with the best global practices.
Book Synopsis Setting Standards for Financial Reporting by : A. Bowdoin Van Riper
Download or read book Setting Standards for Financial Reporting written by A. Bowdoin Van Riper and published by Bloomsbury Publishing USA. This book was released on 1994-07-21 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.
Book Synopsis Experimental Research in Financial Reporting by : Robert Bloomfield
Download or read book Experimental Research in Financial Reporting written by Robert Bloomfield and published by Now Publishers Inc. This book was released on 2009 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experimental Research in Financial Reporting examines the use of virtual worlds as next-generation laboratories that can help experimental researchers implement features of complex institutions that are not feasible in traditional laboratory settings. This new technology, originally developed for online computer games, lends itself very well to complex economic settings with large numbers of agents interacting through complex institutions for long periods of time. These virtual worlds provide the opportunity to construct settings whose complexity approaches those that accounting researchers wish to study. Since the settings are virtual, researchers can use experimental methods to control and manipulate institutional features (like accounting regulations) and environmental features (such as industry forces) to allow clear causal inferences with limited reliance on econometrics.
Book Synopsis The State of Financial Reporting by : Financial Reporting Council (Great Britain)
Download or read book The State of Financial Reporting written by Financial Reporting Council (Great Britain) and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The State of Financial Reporting: Second Annual Review by : Financial Reporting Council
Download or read book The State of Financial Reporting: Second Annual Review written by Financial Reporting Council and published by . This book was released on 1992 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
