Financial reporting
Series: Accountancy ; 132(1323) November 2003, 77-93(14)Publication details: 2003Subject(s): Summary: A whole section on various aspects of financial reporting. Discusses a number of related topics. "American dream" considers the adoption of international accounting standards. "A question of definition" reports on the introduction of the International Financial Reporting Standards in 2005 for listed companies and SMEs. "Going going gone" discusses the need for a separate standard on discontinued operations. "The future of reporting" looks at new guidance from the Institute of Chartered Accountants in England and Wales published for directors of UK companies on preparing and publishing prospective financial information. "The great audit threshold debate" discusses the government's case for raising the audit threshold to £5.6m and finds that it is not proven. Finally, "Do the numbers make sense" focuses on the analytical review of an audit.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS67335 (Browse shelf(Opens below)) | 1 | Available | 124762-1001 |
A whole section on various aspects of financial reporting. Discusses a number of related topics. "American dream" considers the adoption of international accounting standards. "A question of definition" reports on the introduction of the International Financial Reporting Standards in 2005 for listed companies and SMEs. "Going going gone" discusses the need for a separate standard on discontinued operations. "The future of reporting" looks at new guidance from the Institute of Chartered Accountants in England and Wales published for directors of UK companies on preparing and publishing prospective financial information. "The great audit threshold debate" discusses the government's case for raising the audit threshold to £5.6m and finds that it is not proven. Finally, "Do the numbers make sense" focuses on the analytical review of an audit.