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Books > Business & Economics > Finance & accounting > Finance > Corporate finance
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Materiality in Financial Reporting - An Integrative Perspective (Hardcover)
Loot Price: R1,843
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Materiality in Financial Reporting - An Integrative Perspective (Hardcover)
Expected to ship within 12 - 17 working days
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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.
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