Corporate Financial Reporting Theory and Practice
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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.
Copyright year: 2003
Publisher: SAGE Publications, Limited
Publication date: 2/28/2003
Size: 6.75" wide x 9.25" long x 0.75" tall
|Issues in Financial Reporting|
|An Exploration of the Nature of Accounting 'Theory'|
|Developments in Accounting and Corporate Reporting|
|Frameworks without Foundations?|
|Developments in Auditing and Assurance|
|The Management-Auditor Relationship|
|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|