Materiality in Financial Reporting: An Integrative Perspective - Hardcover

Bellandi, Francesco

Hardcover

ISBN 10: 178743737X ISBN 13: 9781787437371

Verlag: Emerald Publishing Limited, 2017

Inhaltsangabe

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.

Details zur Ausgabe

• Verlag: Emerald Publishing Limited
• Erscheinungsdatum: 2017
• Sprache: Englisch
• ISBN 10: 178743737X
• ISBN 13: 9781787437371
• Einband: Gebundene Ausgabe
• Anzahl der Seiten: 411
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: preigu; mail@preigu.de; ; Lengericher Landstr. 19; Osnabrück; 49078; Deutschland