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Item Details
Title: MATERIALITY IN FINANCIAL REPORTING
AN INTEGRATIVE PERSPECTIVE
By: Francesco Bellandi
Format: Electronic book text

List price: £39.99


We currently do not stock this item, please contact the publisher directly for further information.

ISBN 10: 1787438430
ISBN 13: 9781787438439
Publisher: EMERALD PUBLISHING LIMITED
Pub. date: 27 November, 2017
Pages: 300
Description: This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Synopsis: 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.
Publication: UK
Imprint: Emerald Publishing Limited
Returns: Non-returnable
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