Corporate financial reporting :: theory and practice /
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 the...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
London ; Thousand Oaks :
Sage Publications,
2003.
|
Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | 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. |
Beschreibung: | 1 online resource (xii, 228 pages) |
Bibliographie: | Includes bibliographical references and index. |
ISBN: | 9781412932424 1412932424 9780761971405 0761971408 9780761971412 0761971416 9781446220863 1446220869 1280370629 9781280370625 1446229629 9781446229620 9786610370627 6610370621 |
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245 | 1 | 0 | |a Corporate financial reporting : |b theory and practice / |c Andrew Higson. |
260 | |a London ; |a Thousand Oaks : |b Sage Publications, |c 2003. | ||
300 | |a 1 online resource (xii, 228 pages) | ||
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504 | |a Includes bibliographical references and index. | ||
588 | 0 | |a Print version record. | |
520 | 8 | |a 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. | |
505 | 0 | |a Cover; Contents; Acknowledgements; List of Illustrations; Preface; Chapter 1 -- Issues in Financial Reporting; Chapter 2 -- An Exploration of the Nature of Accounting 'Theory'; Chapter 3 -- Developments in Accounting and Corporate Reporting; Chapter 4 -- Financial Reporting: Frameworks Without Foundations?; Chapter 5 -- Developments in Auditing and Assurance; Chapter 6 -- The Management-Auditor Relationship: Auditing Motivations; Chapter 7 -- Communication Through the Audit Report: What Is the Auditor Trying To Say?; Chapter 8 -- An Exploration of the Financial Reporting Exceptions Gap. | |
505 | 8 | |a Chapter 9 -- A Reconfiguration of the External Reporting Conceptual Framework ConundrumChapter 10 -- The Elusive Holy Grail; Name Index; Subject Index. | |
546 | |a English. | ||
650 | 0 | |a Corporations |x Accounting. |0 http://id.loc.gov/authorities/subjects/sh85032929 | |
650 | 0 | |a Financial statements. |0 http://id.loc.gov/authorities/subjects/sh85048313 | |
650 | 0 | |a Accounting. |0 http://id.loc.gov/authorities/subjects/sh85000411 | |
650 | 6 | |a Entreprises |x Comptabilité. | |
650 | 6 | |a Information financière. | |
650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x Financial. |2 bisacsh | |
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650 | 7 | |a Corporations |x Accounting |2 fast | |
650 | 7 | |a Financial statements |2 fast | |
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653 | |a Financial statements | ||
653 | |a Auditing | ||
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Datensatz im Suchindex
DE-BY-FWS_katkey | ZDB-4-EBA-ocm70774209 |
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adam_text | |
any_adam_object | |
author | Higson, Andrew, 1958- |
author_GND | http://id.loc.gov/authorities/names/nr2002040220 |
author_facet | Higson, Andrew, 1958- |
author_role | |
author_sort | Higson, Andrew, 1958- |
author_variant | a h ah |
building | Verbundindex |
bvnumber | localFWS |
callnumber-first | H - Social Science |
callnumber-label | HF5686 |
callnumber-raw | HF5686.C7 H54 2003eb |
callnumber-search | HF5686.C7 H54 2003eb |
callnumber-sort | HF 45686 C7 H54 42003EB |
callnumber-subject | HF - Commerce |
collection | ZDB-4-EBA |
contents | Cover; Contents; Acknowledgements; List of Illustrations; Preface; Chapter 1 -- Issues in Financial Reporting; Chapter 2 -- An Exploration of the Nature of Accounting 'Theory'; Chapter 3 -- Developments in Accounting and Corporate Reporting; Chapter 4 -- Financial Reporting: Frameworks Without Foundations?; Chapter 5 -- Developments in Auditing and Assurance; Chapter 6 -- The Management-Auditor Relationship: Auditing Motivations; Chapter 7 -- Communication Through the Audit Report: What Is the Auditor Trying To Say?; Chapter 8 -- An Exploration of the Financial Reporting Exceptions Gap. Chapter 9 -- A Reconfiguration of the External Reporting Conceptual Framework ConundrumChapter 10 -- The Elusive Holy Grail; Name Index; Subject Index. |
ctrlnum | (OCoLC)70774209 |
dewey-full | 657/.3 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 657 - Accounting |
dewey-raw | 657/.3 |
dewey-search | 657/.3 |
dewey-sort | 3657 13 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
format | Electronic eBook |
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id | ZDB-4-EBA-ocm70774209 |
illustrated | Not Illustrated |
indexdate | 2024-10-25T16:16:24Z |
institution | BVB |
isbn | 9781412932424 1412932424 9780761971405 0761971408 9780761971412 0761971416 9781446220863 1446220869 1280370629 9781280370625 1446229629 9781446229620 9786610370627 6610370621 |
language | English |
lccn | 2002109619 |
oclc_num | 70774209 |
open_access_boolean | |
owner | MAIN |
owner_facet | MAIN |
physical | 1 online resource (xii, 228 pages) |
psigel | ZDB-4-EBA |
publishDate | 2003 |
publishDateSearch | 2003 |
publishDateSort | 2003 |
publisher | Sage Publications, |
record_format | marc |
spelling | Higson, Andrew, 1958- https://id.oclc.org/worldcat/entity/E39PCjtG386gGRMCyYgHTYJjQ3 http://id.loc.gov/authorities/names/nr2002040220 Corporate financial reporting : theory and practice / Andrew Higson. London ; Thousand Oaks : Sage Publications, 2003. 1 online resource (xii, 228 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier data file rda Includes bibliographical references and index. Print version record. 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. Cover; Contents; Acknowledgements; List of Illustrations; Preface; Chapter 1 -- Issues in Financial Reporting; Chapter 2 -- An Exploration of the Nature of Accounting 'Theory'; Chapter 3 -- Developments in Accounting and Corporate Reporting; Chapter 4 -- Financial Reporting: Frameworks Without Foundations?; Chapter 5 -- Developments in Auditing and Assurance; Chapter 6 -- The Management-Auditor Relationship: Auditing Motivations; Chapter 7 -- Communication Through the Audit Report: What Is the Auditor Trying To Say?; Chapter 8 -- An Exploration of the Financial Reporting Exceptions Gap. Chapter 9 -- A Reconfiguration of the External Reporting Conceptual Framework ConundrumChapter 10 -- The Elusive Holy Grail; Name Index; Subject Index. English. Corporations Accounting. http://id.loc.gov/authorities/subjects/sh85032929 Financial statements. http://id.loc.gov/authorities/subjects/sh85048313 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 Entreprises Comptabilité. Information financière. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Corporations Accounting fast Financial statements fast Financiële verslaglegging. gtt Financial statements Auditing Overseas item has work: Corporate financial reporting (Text) https://id.oclc.org/worldcat/entity/E39PCGG4xFKqVWqJgcjRFrYJcK https://id.oclc.org/worldcat/ontology/hasWork Print version: Higson, Andrew, 1958- Corporate financial reporting. London ; Thousand Oaks : Sage Publications, 2003 0761971408 9780761971405 (DLC) 2002109619 (OCoLC)50713323 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=251453 Volltext CBO01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=251453 Volltext |
spellingShingle | Higson, Andrew, 1958- Corporate financial reporting : theory and practice / Cover; Contents; Acknowledgements; List of Illustrations; Preface; Chapter 1 -- Issues in Financial Reporting; Chapter 2 -- An Exploration of the Nature of Accounting 'Theory'; Chapter 3 -- Developments in Accounting and Corporate Reporting; Chapter 4 -- Financial Reporting: Frameworks Without Foundations?; Chapter 5 -- Developments in Auditing and Assurance; Chapter 6 -- The Management-Auditor Relationship: Auditing Motivations; Chapter 7 -- Communication Through the Audit Report: What Is the Auditor Trying To Say?; Chapter 8 -- An Exploration of the Financial Reporting Exceptions Gap. Chapter 9 -- A Reconfiguration of the External Reporting Conceptual Framework ConundrumChapter 10 -- The Elusive Holy Grail; Name Index; Subject Index. Corporations Accounting. http://id.loc.gov/authorities/subjects/sh85032929 Financial statements. http://id.loc.gov/authorities/subjects/sh85048313 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 Entreprises Comptabilité. Information financière. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Corporations Accounting fast Financial statements fast Financiële verslaglegging. gtt |
subject_GND | http://id.loc.gov/authorities/subjects/sh85032929 http://id.loc.gov/authorities/subjects/sh85048313 http://id.loc.gov/authorities/subjects/sh85000411 |
title | Corporate financial reporting : theory and practice / |
title_auth | Corporate financial reporting : theory and practice / |
title_exact_search | Corporate financial reporting : theory and practice / |
title_full | Corporate financial reporting : theory and practice / Andrew Higson. |
title_fullStr | Corporate financial reporting : theory and practice / Andrew Higson. |
title_full_unstemmed | Corporate financial reporting : theory and practice / Andrew Higson. |
title_short | Corporate financial reporting : |
title_sort | corporate financial reporting theory and practice |
title_sub | theory and practice / |
topic | Corporations Accounting. http://id.loc.gov/authorities/subjects/sh85032929 Financial statements. http://id.loc.gov/authorities/subjects/sh85048313 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 Entreprises Comptabilité. Information financière. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Corporations Accounting fast Financial statements fast Financiële verslaglegging. gtt |
topic_facet | Corporations Accounting. Financial statements. Accounting. Entreprises Comptabilité. Information financière. BUSINESS & ECONOMICS Accounting Financial. Accounting Corporations Accounting Financial statements Financiële verslaglegging. |
url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=251453 |
work_keys_str_mv | AT higsonandrew corporatefinancialreportingtheoryandpractice |