| Description |
1 online resource (xii, 228 pages) |
| Physical Medium |
polychrome |
| Description |
text file |
| Bibliography |
Includes bibliographical references and index. |
| Summary |
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. |
| Contents |
Cover; Contents; Acknowledgements; List of Illustrations; Preface; Chapter 1 -- Issues in Financial Reporting; Chapter 2 -- An Exploration of the Nature of Accounting 'Theory'; Chapter 3 -- Developments in Accounting and Corporate Reporting; Chapter 4 -- Financial Reporting: Frameworks Without Foundations?; Chapter 5 -- Developments in Auditing and Assurance; Chapter 6 -- The Management-Auditor Relationship: Auditing Motivations; Chapter 7 -- Communication Through the Audit Report: What Is the Auditor Trying To Say?; Chapter 8 -- An Exploration of the Financial Reporting Exceptions Gap. |
|
Chapter 9 -- A Reconfiguration of the External Reporting Conceptual Framework ConundrumChapter 10 -- The Elusive Holy Grail; Name Index; Subject Index. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Corporations -- Accounting.
|
|
Corporations -- Accounting. |
|
Financial statements.
|
|
Financial statements. |
| Genre/Form |
Electronic books.
|
| Other Form: |
Print version: Higson, Andrew, 1958- Corporate financial reporting. London ; Thousand Oaks : Sage Publications, 2003 0761971408 9780761971405 (DLC) 2002109619 (OCoLC)50713323 |
| ISBN |
9781412932424 (electronic book) |
|
1412932424 (electronic book) |
|
9780761971405 |
|
0761971408 |
|
9780761971412 (paperback) |
|
0761971416 (paperback) |
|
9781446220863 (ebook) |
|
1446220869 (ebook) |
|
1280370629 |
|
9781280370625 |
|
0761971408 |
|
0761971416 (paperback) |
|
