Buch, Englisch, Band 33, 134 Seiten, Format (B × H): 156 mm x 234 mm
Buch, Englisch, Band 33, 134 Seiten, Format (B × H): 156 mm x 234 mm
Reihe: Foundations and Trends® in Accounting
ISBN: 978-1-68083-144-3
Verlag: Now Publishers
What are the properties of a good financial reporting regime? There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. The first specifies some attributes of good reporting. A second approach is to focus on goals of society or of some specified individuals or groups. Looking to practice for guidance on defining and understanding the financial reporting regime is the third major approach. These three approaches—attributes, goals, and practice—are not mutually exclusive. It is unlikely that any one of them is entirely satisfactory by itself; they complement one another. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.
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Weitere Infos & Material
Introduction. What Is Good Financial Reporting? Mechanisms for Choosing Financial Reporting. Standards and Rules. Social Norms. Institutions. Ways Forward. References.
