000			01566cab a2200289 4500
001			ABS67335
008			040108n2003 000 0 eng u
035			_a(Sirsi) u124762
245			_aFinancial reporting
260			_c2003
490			_aAccountancy _v132(1323) November 2003, 77-93(14)
520			_aA 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.
590			_aABS
650			_aACCOUNTANCY
650			_aAUDITING
650			_aSMES
650			_aAUDITING STANDARDS
650			_aFINANCIAL REPORTING
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
700			_aHouse, J.
700			_aJarvis, R.
700			_aPaterson, R.
700			_aHodgkinson, R.
700			_aSmith, R.
700			_aPenny, J.
942			_n0
999			_c74047 _d74047