A Director’s Guide to Corporate Financial Reporting
This book is designed for current and prospective corporate directors, as well as executives in business courses who want to gain a better understanding of accounting in a board setting. Corporate directors and managers are under pressure from constant changes in the law (especially the Sarbanes...
Đã lưu trong:
| Những tác giả chính: | , , |
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
| Được phát hành: |
Business Expert
2012
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| Những chủ đề: | |
| Truy cập trực tuyến: | http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/31121 |
| Các nhãn: |
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| Thư viện lưu trữ: | Thư viện Trường Đại học Đà Lạt |
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| Tóm tắt: | This book is designed for current and prospective corporate directors,
as well as executives in business courses who want to gain a better
understanding of accounting in a board setting. Corporate directors
and managers are under pressure from constant changes in the law (especially
the Sarbanes-Oxley Act of 2002 and a move toward International
Financial Reporting Standards) and demands by shareholders and the
public to be more informed, vigilant, and involved in the governance of
business organizations. One area in particular, accounting and fi nancial
reporting, has been a source of great consternation for directors. Breakdowns
in internal control, reporting scandals, restatements, and outright
accounting fraud have made accounting a source of dread and confusion
for corporate directors. We have designed a guidebook with action
steps, probing questions, and cases to help directors address key accounting
issues that boards face. We discuss what accounting tries to accomplish,
how well it achieves its purpose, and why and how accounting and
fi nancial reporting go awry. Emphasizing that accounting is a nonneutral
fi nancial reporting process, we show directors that accounting is a process
by which fi nancial information is recorded, classifi ed, summarized,
interpreted, and communicated. By focusing on key issues, including fair
value reporting, performance measurement, and the board’s role in policy
formation, directors can learn to effectively scrutinize and advise their
organizations about accounting practices and understand the impact of
accounting issues on the operation of their organization. |
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