000			02280nam a2200385Ii 4500
001			9781787437364
003			UtOrBLW
005			20210303084941.0
006			m o d
007			cr un|||||||||
008			171218s2017 enk ob 001 0 eng d
020			_a9781787437364 _q(e-book)
040			_aUtOrBLW _beng _erda _cUtOrBLW
050		4	_aHF5667 _b.M38 2017
072		7	_aKFCR _2bicssc
072		7	_aBUS001010 _2bisacsh
080			_a657
082	0	4	_a657.45 _223 _223
100	1		_aBellandi, Francesco, _eauthor.
245	1	0	_aMateriality in financial reporting : _ban integrative perspective / _cFrancesco Bellandi.
264		1	_bEmerald Publishing Limited,
300			_a1 online resource (xxix, 411 pages)
500			_aIncludes index.
504			_aIncludes bibliographical references.
520			_aFinancial 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.
588	0		_aPrint version record
650		0	_aMateriality (Accounting)
650		0	_aFinancial statements.
776			_z9781787437371
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/9781787437364
999			_c30195 _d30195