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...

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Bibliographic Details
Main Author: Bellandi, Francesco, (Author)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2017.
Subjects:
účetní výkazy
financial statements
monografie
elektronické knihy
monographs
electronic books
ISBN: 9781787437364
Physical Description: 1 online zdroj (xxix, 411 stran)

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Table of contents

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020 |a 9781787437364  |q (ebook) 
040 |a UtOrBLW  |b eng  |e rda  |c UtOrBLW 
072 7 |a 657  |x Účetnictví  |2 Konspekt  |9 4 
080 |a 657.375  |2 MRF 
080 |a (048.8)  |2 MRF 
080 |a (0.034.2:08)  |2 MRF 
100 1 |a Bellandi, Francesco,  |e author. 
245 1 0 |a Materiality in financial reporting :  |b an integrative perspective /  |c Francesco Bellandi. 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2017. 
264 4 |c ©2018 
300 |a 1 online zdroj (xxix, 411 stran) 
336 |a text  |b txt  |2 rdacontent 
337 |a počítač  |b c  |2 rdamedia 
338 |a online zdroj  |b cr  |2 rdacarrier 
500 |a Obsahuje index. 
504 |a Obsahuje bibliografické odkazy. 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity 
520 |a 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.- Resumé vydavatel 
650 0 7 |a účetní výkazy  |7 ph674496  |2 czenas 
650 0 9 |a financial statements  |2 eczenas 
655 7 |a monografie  |7 fd132842  |2 czenas 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a monographs  |2 eczenas 
655 9 |a electronic books  |2 eczenas 
776 |z 9781787437371 
856 4 0 |u https://proxy.k.utb.cz/login?url=http://www.emeraldinsight.com/doi/book/10.1108/9781787437364  |y Plný text 
942 |2 udc 
992 |c EBOOK-TN  |c BME-N 

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