Corporate Financial Reporting Theory and Practice

Name: Corporate Financial Reporting Theory and Practice
Price: 93.82 USD
Availability: InStock
ISBN: 9780761971412

ISBN-10: 0761971416

ISBN-13: 9780761971412

Edition: 2003

Authors: Andrew W. Higson

List price: $91.00

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Description:

The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Book details

List price: $91.00
Copyright year: 2003
Publisher: SAGE Publications, Limited
Publication date: 2/28/2003
Binding: Paperback
Pages: 228
Size: 6.69" wide x 9.53" long x 0.75" tall
Weight: 0.946
Language: English



Issues in Financial Reporting


An Exploration of the Nature of Accounting 'Theory'


Developments in Accounting and Corporate Reporting


Financial Reporting


Frameworks without Foundations?


Developments in Auditing and Assurance


The Management-Auditor Relationship


Auditing Motivations


Communication through the Audit Report


What Is the Auditor Trying to Say?


An Exploration of the Financial Reporting Expectations Gap


A Reconfiguration of the External Reporting Conceptual Framework Conundrum


The Elusive Holy Grail