Author: Anne Waceke GichuruPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
The Operating and Financial Review and Non-financial Information
Author: Anne Waceke GichuruFinancial Report of the United States Government
Author: Non-financial Disclosure and Integrated Reporting
Author: Lino CinquiniPublisher: Springer Nature
ISBN: 3030903559
Category : Business & Economics
Languages : en
Pages : 477
Book Description
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
The Operating and Financial Review and Non-financial Information
Author: Zhanghua PeiCorporate Reporting and Company Law
Author: Charlotte VilliersPublisher: Cambridge University Press
ISBN: 1139456210
Category : Law
Languages : en
Pages : 15
Book Description
The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
The Financial Review of Reviews
Author: Non-Financial Disclosure and Integrated Reporting
Author: Lucrezia SonginiPublisher: Emerald Group Publishing
ISBN: 1838679634
Category : Business & Economics
Languages : en
Pages : 216
Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Understand Those Financial Reports
Author: Raymond J. LipayPublisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 288
Book Description
Standards for Internal Control in the Federal Government
Author: United States Government Accountability OfficePublisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Critical Financial Review
Author: Kenny TayPublisher: Partridge Publishing Singapore
ISBN: 1482882302
Category : Business & Economics
Languages : en
Pages : 170
Book Description
This book is about financial information that every one of us receives from time to time in the course of our work, business, or as investors in corporate securities, such as shares and bonds. Financial information about a company and its activities is necessary for us to make judgments and decisions regarding financing, investments, and take appropriate management actions. In particular, it is written to complement credit executives with limited accounting experiences or knowledge and who have credit and lending responsibilities. I have written this book using my personal experiences as a financial skills training facilitator for over twenty years, and the comments of many of my course participants have given me the encouragement to organize my thoughts and views on financial information analysis and my approach in developing understanding of corporate financial numbers, particularly for people from non-financial backgrounds like engineers and lawyers. I hope this book can be of assistance to the people similar to those audiences I have been speaking to during my various training workshops on the subject.