Corporate financial reporting : theory and practice /: theory and practice. (2002)

• Record Type: Book
• Further Information: Note: Andrew Higson.
• Other Names: Higson, Andrew, 1958-
• Contents: 1. Issues in financial reporting -- 2. An exploration of the nature of accounting 'theory' -- 3. Developments in accounting and corporate reporting -- 4. Financial reporting: Frameworks without foundations? -- 5. Developments in auditing and assurance -- 6. The management-auditor relationship: Auditing motivations -- 7. Communication through the audit report: What is the auditor trying to say? -- 8. An exploration of the financial reporting expectations gap -- 9. A reconfiguration of the external reporting conceptual framework conundrum -- 10. The elusive holy grail.
• Publisher Details: London : SAGE Publications Ltd
• Publication Date: 2002
• Extent: 1 online resource (228 pages)
• Subjects: 657/.3; Corporations -- Accounting; Financial statements; Entreprises -- Comptabilité; Information financière; Corporations -- Accounting; Financial statements; Financiële verslaglegging; Empresas -- Contabilidad; Empresas -- Informes; Estados financieros
• Languages: English
• ISBNs: 9781412932424; 1412932424
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.