Corporate Reporting (Paperback, 8th Revised edition)

The realm of corporate reporting has shifted significantly since the 7th edition of this title was published. With the world becoming an ever smaller place, the need for a set of global reporting standards has become all the more pressing. To this end two major frameworks have emerged as the flag bearers of global financial reporting standards viz International financial reporting standards (IFRS) and US GAAP. The former has been mandatory for all companies listed on the JSE Securities Exchange Limited (JSE) since 2005. The differential framework ties in well with the recent amendments to the Companies Act in the form of the Corporate Laws Amendment Act (CLAA). The CLAA marks the first phase of Corporate Law reform in South Africa and aims to introduce, amongst other reforms, differential reporting for limited interest companies as defined, to ease the burden of financial reporting on entities where external use of financial information is limited. It will be followed by the new Companies Act which is currently at the Bill stage. The CLAA has an effective date of 14 December, 2007. The disclosure requirements set out in this title apply to South African enterprises. They can therefore be applied to companies, close corporations, trusts and partnerships, irrespective of differences in capital structure. Enterprises which are subsidiaries of foreign parent companies may also be required to prepare their financial statements in a format, and with disclosure, that complies with reporting standards abroad.

General

Imprint:	Juta Legal and Academic Publishers
Country of origin:	South Africa
Release date:	June 2008
Authors:	Geoff Everingham • Suresh Kana
Dimensions:	245 x 168 x 41mm (L x W x T)
Format:	Paperback
Pages:	720
Edition:	8th Revised edition
ISBN-13:	978-0-7021-7677-7
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements Promotions
LSN:	0-7021-7677-X
Barcode:	9780702176777

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