Materiality in financial reporting : an integrative perspective

• Main Author: Bellandi, Francesco (Author)
• Format: Electronic eBook
• Language: English
• Published: Bingley, U.K. : Emerald Publishing Limited, 2017.
• Subjects: Materiality (Accounting); Financial statements.; elektronické knihy; electronic books
• ISBN: 9781787437364; 9781787438439
• DOI: 10.1108/9781787437364
• Physical Description: 1 online resource (xxix, 411 pages)

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...