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:
Materiality (Accounting)
Financial statements.
elektronické knihy
electronic books
ISBN: 9781787437364
9781787438439
Physical Description: 1 online resource (xxix, 411 pages)

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Table of contents

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020 . . |a 9781787438439  |q ePUB 
040 |a UtOrBLW  |b eng  |e rda  |c UtOrBLW 
080 |a 657 
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 resource (xxix, 411 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
500 |a Includes index. 
504 |a Includes bibliographical references. 
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. 
588 0 |a Print version record 
650 0 |a Materiality (Accounting) 
650 0 |a Financial statements. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
776 |z 9781787437371 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/9781787437364  |y Full text 

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