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...
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Business Expert
2012
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oai:scholar.dlu.edu.vn:DLU123456789-311212014-01-20T06:19:52Z A Director’s Guide to Corporate Financial Reporting Fiolleau, Krista Hoang, Kris Jamal, Karim Accounting Corporate governance Internal control Restatements 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. 2012-06-22T01:05:46Z 2012-06-22T01:05:46Z 2010 Book http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/31121 en application/pdf Business Expert |
| institution |
Thư viện Trường Đại học Đà Lạt |
| collection |
Thư viện số |
| language |
English |
| topic |
Accounting Corporate governance Internal control Restatements |
| spellingShingle |
Accounting Corporate governance Internal control Restatements Fiolleau, Krista Hoang, Kris Jamal, Karim A Director’s Guide to Corporate Financial Reporting |
| description |
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. |
| format |
Book |
| author |
Fiolleau, Krista Hoang, Kris Jamal, Karim |
| author_facet |
Fiolleau, Krista Hoang, Kris Jamal, Karim |
| author_sort |
Fiolleau, Krista |
| title |
A Director’s Guide to Corporate Financial Reporting |
| title_short |
A Director’s Guide to Corporate Financial Reporting |
| title_full |
A Director’s Guide to Corporate Financial Reporting |
| title_fullStr |
A Director’s Guide to Corporate Financial Reporting |
| title_full_unstemmed |
A Director’s Guide to Corporate Financial Reporting |
| title_sort |
director’s guide to corporate financial reporting |
| publisher |
Business Expert |
| publishDate |
2012 |
| url |
http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/31121 |
| _version_ |
1757658976928923648 |