Descripción
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.
Author: Shyam Sunder
Publisher: Now Publishers
Published: 07/27/2016
Pages: 136
Binding Type: Paperback
Weight: 0.44lbs
Size: 9.21h x 6.14w x 0.29d
ISBN13: 9781680831443
ISBN10: 1680831445
BISAC Categories:
- Business & Economics | Accounting | Financial
- Business & Economics | Accounting | General