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Persistent link: https://www.econbiz.de/10011762040

The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R

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Sprawozdawczość finansowa w systemie wymiany informacji i bezpieczeństwa obrotu gospodarczego

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Materiality in financial reporting : an integrative perspective

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Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to … 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 …

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Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

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structured electronic reporting, which requires detailed and specific requirements, for which rule-based accounting has …

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Goodwill-Bilanzierung nach US-GAAP - Anforderungen an Unternehmenssteuerung und -berichterstattung

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Eigenkapitalausweis im IFRS-Abschluss : Praxis der Berichterstattung

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Financial reporting : current problems and their implications for systemic reform

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