Financial reporting and corporate governance:
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Hoboken, NJ
Wiley
2006
|
Schlagworte: | |
Online-Zugang: | Table of contents Klappentext Inhaltsverzeichnis |
Beschreibung: | XXI, 286 S. |
ISBN: | 0470026812 9780470026816 |
Internformat
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Datensatz im Suchindex
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---|---|
adam_text | Financial
is a primary text for non-accounting students
studying business as either undergraduates or
graduates. It can also be used by students on
courses such as engineering or law in which an
understanding of accounting is required.
Financial Reporting
can be used as a self-contained text to support
a specific course or course module. However,
it is also designed so that it can be used by
specialist accounting students in introductory
courses.
A unique feature of the book is that the
accounting, reporting and auditing contents
have been written within the context of the
related subject of corporate governance.
Other features of the book include:
•
to reinforce the meaning and significance of
chapter sections.
•
end of each chapter to expand on points made
in each chapter and to present alternative
perspectives.
•
building on the content of each chapter and to
reinforce the main points made.
Contents
Lessons
Glossary of Terms
About the Author
About the Book
Acknowledgments
CHAPTER
Corporate Financial Reporting
Learning Objectives
Introduction
Dlustration
Wallop pic
Bad News at Flash Bang Wallop pic
Financial Play with Actors and Plot
Lessons to be Learnt
Companies
Corporate Managers
Corporate Governors
Corporate Financial Statements
Accounting Numbers
Creative Accounting
Corporate Auditing
Problems for Public Accountants
Financial Statement Users
General Purpose Financial Information
General Legal Requirements in UK
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Governance
Learning Objectives
Introduction
Defining Corporate Governance
Accountability or Stewardship
Legislative Developments in Corporate
Governance
Non-accounting Regulations in Corporate
Governance
Accounting Regulations in Corporate
Governance
Auditing and Corporate Governance
Other Corporate Governance
Developments
Audit Committees
Ineffective Audit Committees
US Developments in Corporate
Governance
Internal Control and Internal Audit
Learning Objectives
Exercises
Additional Reading
Corporate Financial Accounting
Learning Objectives
Introduction
Comprehensive Package
Investment Decisions
Illustration
Share Capital
Long-term Lending Decisions
Illustration
Other Decisions
Overview of Information Needs
Time and Corporate Financial Reports
Accounting Numbers
Illustration
Accounting Costs and Fair Values
Illustration
Accounting Conventions
Legal and Regulatory Requirements
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Profit Statement
Learning Objectives
Introduction
Balance Sheet or Profit Statement
Approach
The Profit Statement
Importance of Profit Statement
Earnings Per Share
Basic
Illustration
Basic Elements of Profit Statement
Illustration
Exceptional Events and Transactions
Other Profit Statement Matters
Creative Accounting
Corporate Governance and Profit
Statement
Other Legislative and Regulative
Requirements
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Cash Flow Statement
Learning Objectives
Introduction
Illustration
Ltd
Solvency, Liquidity, Cash Flow, and
Profitability
Illustration
Illustration
Solvency
Illustration
Capital, and Operating Cash
Flow
Cash Flow Reporting
Disclosure of Cash Flow Statements
Issues with Cash Flow Statements
Corporate Governance and Cash Flow
Statements
Legislative and Regulatory
Requirements
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Balance Sheet
Learning Objectives
Introduction
Basic Accounting Relationship
Illustration
Balance Sheet Elements
Balance Sheet Numbers
Basic Balance Sheet
Illustration
Other Balance Sheet Matters
Issues in Balance Sheet Reporting
Creative Accounting
Corporate Governance and Balance
Sheets
Other Legal and Regulatory
Requirements
Learning Objectives
Exercises
Additional Reading
CHAPTER
Other Corporate Statements
Learning Objectives
Introduction
Secondary Financial Statements
Statements from Board and Others
Chairman s Report
Report of Board of Directors
Operating and Financial Review
Other Statements and Corporate
Governance
Legislative and Regulatory
Requirements
Learning Objectives
Exercises
Additional Reading
3
Corporate Auditing
Learning Objectives
Introduction
Corporate Audit Report
Illustration
Registered Auditors
Nature and Purpose of Corporate
Audit
Feasibility of Corporate Auditing
Independent and Competent Auditors
Corporate Auditor s Duty of Care
Responsible for What and to Whom?
199
Corporate Auditing and Fraud
Detection
Audit Evidence
Corporate Auditing and Corporate
Governance
Audit
Legal and Regulatory Provisions for
Corporate Auditing
Learning Objectives
Exercises
Additional Reading
CHAPTER
Creative Accounting
Learning Objectives
Introduction
Preliminary Definitions
Nature and Purpose of Creative
Accounting
Acceptable Accounting Practice
Flexibility of Accounting
Creative Accounting in Practice
Creative Accounting and Reporting
Issues
Creative Accounting and Corporate
Governance
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Financial Statement Analysis
238
Learning Objectives
Common-size Analysis
Comparisons of Accounting Numbers
Nature and Purpose of Financial Ratios
246
Financial Ratio Criteria
Financial Ratio Limitations
Computation and Interpretation of
Financial Ratios
Financial Ratios and Profitability
Financial Ratios and Liquidity and Cash
How
Illustration
On-the-Button Ltd
Financial Ratios, Structure, and
Performance
Learning Objectives
Exercises
Additional Reading
Index
|
adam_txt |
Financial
is a primary text for non-accounting students
studying business as either undergraduates or
graduates. It can also be used by students on
courses such as engineering or law in which an
understanding of accounting is required.
Financial Reporting
can be used as a self-contained text to support
a specific course or course module. However,
it is also designed so that it can be used by
specialist accounting students in introductory
courses.
A unique feature of the book is that the
accounting, reporting and auditing contents
have been written within the context of the
related subject of corporate governance.
Other features of the book include:
•
to reinforce the meaning and significance of
chapter sections.
•
end of each chapter to expand on points made
in each chapter and to present alternative
perspectives.
•
building on the content of each chapter and to
reinforce the main points made.
Contents
Lessons
Glossary of Terms
About the Author
About the Book
Acknowledgments
CHAPTER
Corporate Financial Reporting
Learning Objectives
Introduction
Dlustration
Wallop pic
Bad News at Flash Bang Wallop pic
Financial Play with Actors and Plot
Lessons to be Learnt
Companies
Corporate Managers
Corporate Governors
Corporate Financial Statements
Accounting Numbers
Creative Accounting
Corporate Auditing
Problems for Public Accountants
Financial Statement Users
General Purpose Financial Information
General Legal Requirements in UK
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Governance
Learning Objectives
Introduction
Defining Corporate Governance
Accountability or Stewardship
Legislative Developments in Corporate
Governance
Non-accounting Regulations in Corporate
Governance
Accounting Regulations in Corporate
Governance
Auditing and Corporate Governance
Other Corporate Governance
Developments
Audit Committees
Ineffective Audit Committees
US Developments in Corporate
Governance
Internal Control and Internal Audit
Learning Objectives
Exercises
Additional Reading
Corporate Financial Accounting
Learning Objectives
Introduction
Comprehensive Package
Investment Decisions
Illustration
Share Capital
Long-term Lending Decisions
Illustration
Other Decisions
Overview of Information Needs
Time and Corporate Financial Reports
Accounting Numbers
Illustration
Accounting Costs and Fair Values
Illustration
Accounting Conventions
Legal and Regulatory Requirements
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Profit Statement
Learning Objectives
Introduction
Balance Sheet or Profit Statement
Approach
The Profit Statement
Importance of Profit Statement
Earnings Per Share
Basic
Illustration
Basic Elements of Profit Statement
Illustration
Exceptional Events and Transactions
Other Profit Statement Matters
Creative Accounting
Corporate Governance and Profit
Statement
Other Legislative and Regulative
Requirements
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Cash Flow Statement
Learning Objectives
Introduction
Illustration
Ltd
Solvency, Liquidity, Cash Flow, and
Profitability
Illustration
Illustration
Solvency
Illustration
Capital, and Operating Cash
Flow
Cash Flow Reporting
Disclosure of Cash Flow Statements
Issues with Cash Flow Statements
Corporate Governance and Cash Flow
Statements
Legislative and Regulatory
Requirements
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Balance Sheet
Learning Objectives
Introduction
Basic Accounting Relationship
Illustration
Balance Sheet Elements
Balance Sheet Numbers
Basic Balance Sheet
Illustration
Other Balance Sheet Matters
Issues in Balance Sheet Reporting
Creative Accounting
Corporate Governance and Balance
Sheets
Other Legal and Regulatory
Requirements
Learning Objectives
Exercises
Additional Reading
CHAPTER
Other Corporate Statements
Learning Objectives
Introduction
Secondary Financial Statements
Statements from Board and Others
Chairman's Report
Report of Board of Directors
Operating and Financial Review
Other Statements and Corporate
Governance
Legislative and Regulatory
Requirements
Learning Objectives
Exercises
Additional Reading
3
Corporate Auditing
Learning Objectives
Introduction
Corporate Audit Report
Illustration
Registered Auditors
Nature and Purpose of Corporate
Audit
Feasibility of Corporate Auditing
Independent and Competent Auditors
Corporate Auditor's Duty of Care
Responsible for What and to Whom?
199
Corporate Auditing and Fraud
Detection
Audit Evidence
Corporate Auditing and Corporate
Governance
Audit
Legal and Regulatory Provisions for
Corporate Auditing
Learning Objectives
Exercises
Additional Reading
CHAPTER
Creative Accounting
Learning Objectives
Introduction
Preliminary Definitions
Nature and Purpose of Creative
Accounting
Acceptable Accounting Practice
Flexibility of Accounting
Creative Accounting in Practice
Creative Accounting and Reporting
Issues
Creative Accounting and Corporate
Governance
Learning Objectives
Exercises
Additional Reading
CHAPTER
Corporate Financial Statement Analysis
238
Learning Objectives
Common-size Analysis
Comparisons of Accounting Numbers
Nature and Purpose of Financial Ratios
246
Financial Ratio Criteria
Financial Ratio Limitations
Computation and Interpretation of
Financial Ratios
Financial Ratios and Profitability
Financial Ratios and Liquidity and Cash
How
Illustration
On-the-Button Ltd
Financial Ratios, Structure, and
Performance
Learning Objectives
Exercises
Additional Reading
Index |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
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dewey-ones | 657 - Accounting |
dewey-raw | 657 |
dewey-search | 657 |
dewey-sort | 3657 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
format | Book |
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illustrated | Not Illustrated |
index_date | 2024-07-02T15:15:16Z |
indexdate | 2024-07-09T20:41:49Z |
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spelling | Lee, Thomas A. Verfasser aut Financial reporting and corporate governance Thomas A. Lee Hoboken, NJ Wiley 2006 XXI, 286 S. txt rdacontent n rdamedia nc rdacarrier corporate auditing corporate governance eksterne regnskaber financial accounting financial statements regnskabsformer Corporate Governance (DE-588)4419850-4 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Rechnungslegung (DE-588)4128343-0 s Corporate Governance (DE-588)4419850-4 s b DE-604 http://www.loc.gov/catdir/toc/ecip0614/2006017991.html Table of contents Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014907728&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Klappentext Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014907728&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Lee, Thomas A. Financial reporting and corporate governance corporate auditing corporate governance eksterne regnskaber financial accounting financial statements regnskabsformer Corporate Governance (DE-588)4419850-4 gnd Rechnungslegung (DE-588)4128343-0 gnd |
subject_GND | (DE-588)4419850-4 (DE-588)4128343-0 (DE-588)4123623-3 |
title | Financial reporting and corporate governance |
title_auth | Financial reporting and corporate governance |
title_exact_search | Financial reporting and corporate governance |
title_exact_search_txtP | Financial reporting and corporate governance |
title_full | Financial reporting and corporate governance Thomas A. Lee |
title_fullStr | Financial reporting and corporate governance Thomas A. Lee |
title_full_unstemmed | Financial reporting and corporate governance Thomas A. Lee |
title_short | Financial reporting and corporate governance |
title_sort | financial reporting and corporate governance |
topic | corporate auditing corporate governance eksterne regnskaber financial accounting financial statements regnskabsformer Corporate Governance (DE-588)4419850-4 gnd Rechnungslegung (DE-588)4128343-0 gnd |
topic_facet | corporate auditing corporate governance eksterne regnskaber financial accounting financial statements regnskabsformer Corporate Governance Rechnungslegung Lehrbuch |
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