01647nam a2200229Ia 4500 CTU_137649 210402s9999 xx 000 0 und d 24.95 657 D596 DiPiazza, Samuel A. Building public trust : The future of corporate reporting Samuel A. DiPiazza Jr., Robert G. Eccles New York John Wiley & Sons 2002 Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders. Corporation reports,Financial statements,Disclosure in accounting Báo cáo tài chính Giang Trung tâm Học liệu Trường Đại học Cần Thơ