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Viac informácií o knihe Corporate Annual Reports (CARS)

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• Anotácia kniha
• Obľúbené z iného súdka

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Anotácia knihy

The main goal of this book is to explain the way in §which accounting practices that are constantly in §transition generate the information that is §disclosed in corporate annual reports (CARS). The §book shows that CARS may be seen as a product of two §main interrelated information processing systems, §the first being the mandatory financial information §system (MFIS) and the second the discretionary §information system (DIS). The MFIS uses accounting §practices such as International Financial Reporting §Standards (IFRSs) in producing the information §disclosed in CARS. On the other hand, the DIS, in §order to provide a complete picture of business §entities, uses discretionary accounting practices to §produce the contextual information contained in §CARS. These discretionary accounting practices are §also in transition. They cater for the production of §information on the business environment, and provide §an operating and financial review, overview of §strategy, risk areas, forward-looking information, §key performance indicators and information on §corporate governance and transparency. Contextual §disclosures may be used to develop mandatory §disclosures

Parametre knihy

Zaradenie knihy Knihy po anglicky Economics, finance, business & management Finance & accounting Accounting

• Celý názov: Corporate Annual Reports (CARS)
• Podnázov: Accounting Practices in Transition
• Autor: Christo Cronjé
• Jazyk: Angličtina
• Väzba: Brožovaná
• Počet strán: 328
• EAN: 9783639086041
• ISBN: 363908604X
• ID: 06817773
• Nakladateľ: VDM Verlag Dr. Mueller E.K.
• Hmotnosť: 440 g
• Rozmery: 229 × 152 × 18 mm
• Dátum vydania: 06. October 2008

Obľúbené z iného súdka

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