Materiality in financial reporting: an integrative perspective
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 manage...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K.
Emerald Publishing Limited
2017
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| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Includes index |
| Beschreibung: | 1 Online-Ressource (xxix, 411 Seiten) |
| ISBN: | 9781787437364 |
Internformat
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Datensatz im Suchindex
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| author | Bellandi, Francesco |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| isbn | 9781787437364 |
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| spelling | Bellandi, Francesco Verfasser aut Materiality in financial reporting an integrative perspective Francesco Bellandi Bingley, U.K. Emerald Publishing Limited 2017 2018 1 Online-Ressource (xxix, 411 Seiten) txt rdacontent c rdamedia cr rdacarrier Includes index 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 Financial statements Materiality (Accounting) Berichterstattung (DE-588)4005709-4 gnd rswk-swf Materiality-Grundsatz (DE-588)4220695-9 gnd rswk-swf Materiality-Grundsatz (DE-588)4220695-9 s Berichterstattung (DE-588)4005709-4 s DE-604 Erscheint auch als Druckausgabe 9781787437371 https://www.emerald.com/insight/publication/doi/10.1108/9781787437364 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Bellandi, Francesco Materiality in financial reporting an integrative perspective Financial statements Materiality (Accounting) Berichterstattung (DE-588)4005709-4 gnd Materiality-Grundsatz (DE-588)4220695-9 gnd |
| subject_GND | (DE-588)4005709-4 (DE-588)4220695-9 |
| title | Materiality in financial reporting an integrative perspective |
| title_auth | Materiality in financial reporting an integrative perspective |
| title_exact_search | Materiality in financial reporting an integrative perspective |
| title_exact_search_txtP | Materiality in financial reporting an integrative perspective |
| title_full | Materiality in financial reporting an integrative perspective Francesco Bellandi |
| title_fullStr | Materiality in financial reporting an integrative perspective Francesco Bellandi |
| title_full_unstemmed | Materiality in financial reporting an integrative perspective Francesco Bellandi |
| title_short | Materiality in financial reporting |
| title_sort | materiality in financial reporting an integrative perspective |
| title_sub | an integrative perspective |
| topic | Financial statements Materiality (Accounting) Berichterstattung (DE-588)4005709-4 gnd Materiality-Grundsatz (DE-588)4220695-9 gnd |
| topic_facet | Financial statements Materiality (Accounting) Berichterstattung Materiality-Grundsatz |
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