Materiality In Financial Reporting
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Materiality In Financial Reporting
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Author : Francesco Bellandi
language : en
Publisher: Emerald Group Publishing
Release Date : 2017-12-15
Materiality In Financial Reporting written by Francesco Bellandi and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-15 with Business & Economics categories.
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Materiality
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Author : Chris Robinson
language : en
Publisher: Canadian Certified General Accountants' Research Foundation = Fondation de l'Association des comptables généraux licenciés du Canada
Release Date : 1985
Materiality written by Chris Robinson and has been published by Canadian Certified General Accountants' Research Foundation = Fondation de l'Association des comptables généraux licenciés du Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Business & Economics categories.
From the Overview: No empirical research study on materiality adequately addresses the question of how auditors make materiality decisions in practice. In this monograph, we attempt to remedy the deficiency ... In general, our results reveal that auditors do not make decisions, in practice, in the way tha clinical research studies found. Auditors' decisions in practice are consistent with the hypothesis that they may be influenced by managers, shareholders, and the risk of potential lawsuits. We conclude with a summary of what we know about materiality decisions. We offer three alternatives for the accounting profession to consider if it thinks it would do something to regulate such judgements: --1) Leave the decision to the auditor's judgement. -- 2) Legislate a specific materiality standard. -- 3) Require auditors to disclose their materiality levels in the audit report.
The Concept Of Materiality In Financial Reporting
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Author : James W. Pattillo
language : en
Publisher:
Release Date :
The Concept Of Materiality In Financial Reporting written by James W. Pattillo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Materiality In Financial Reporting
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FREE 30 Days
Author : Francesco Bellandi
language : en
Publisher: Emerald Group Publishing
Release Date : 2017-12-15
Materiality In Financial Reporting written by Francesco Bellandi and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-15 with Business & Economics categories.
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Materiality In Financial Reporting
DOWNLOAD
FREE 30 Days
Author : Francesco Bellandi
language : en
Publisher: Emerald Group Publishing
Release Date : 2017-12-15
Materiality In Financial Reporting written by Francesco Bellandi and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-15 with Business & Economics categories.
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
The Concept Of Materiality In Financial Reporting
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Author : James W. Pattillo
language : en
Publisher:
Release Date : 1976
The Concept Of Materiality In Financial Reporting written by James W. Pattillo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Financial statements categories.
Sustainability Reporting
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Author : Chiara Mio
language : en
Publisher: Springer Nature
Release Date :
Sustainability Reporting written by Chiara Mio and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
An Empirical Investigation Of The Concept Of Materiality In Accounting And Its Application In Financial Reporting
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Author : Paul Frishkoff
language : en
Publisher:
Release Date : 1969
An Empirical Investigation Of The Concept Of Materiality In Accounting And Its Application In Financial Reporting written by Paul Frishkoff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with Accounting categories.
The Integrated Reporting Movement
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Author : Robert G. Eccles
language : en
Publisher: John Wiley & Sons
Release Date : 2014-10-20
The Integrated Reporting Movement written by Robert G. Eccles and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-20 with Business & Economics categories.
An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.
Exposure Draft Ed 2015 8
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Author :
language : en
Publisher:
Release Date : 2015
Exposure Draft Ed 2015 8 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Accounting categories.