𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Current financial reporting issues

✍ Scribed by Jack T. Ciesielski; Thomas R. Weirich

Publisher
John Wiley and Sons
Year
2011
Tongue
English
Weight
197 KB
Volume
22
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

The main theme of the latest Securities and Exchange Commission (SEC) and Public Company Accounting Oversights Board (PCAOB) Developments Conference was restoring public trust and investor confidence in the capital markets. Various speakers also noted the need for more transparency and improved disclosures by companies. Although there was not much discussion of strictly auditing issues, the conference provided a number of β€œheads‐up” warnings for both auditors and preparers. What signals are the SEC and PCAOB sending right now? What's on regulators' minds? The authors report in detail about all of it. Β© 2011 Wiley Periodicals, Inc.

πŸ“œ SIMILAR VOLUMES

Financial performance reporting
Financial performance reporting
✍ Paul Munter πŸ“‚ Article πŸ“… 2003 πŸ› John Wiley and Sons 🌐 English βš– 48 KB
Environmental reporting in Australia: cu
Environmental reporting in Australia: current practices and issues for the future
✍ Dr. Roger L. Burritt πŸ“‚ Article πŸ“… 2002 πŸ› John Wiley and Sons 🌐 English βš– 129 KB πŸ‘ 1 views

## Abstract This briefing addresses a number of current practices in environmental reporting in Australia. It is limited to consideration of mandatory and voluntary initiatives at the national level (rather than state or territory levels). Three initiatives are explored. Two of these are mandatory

Contextual issues of the convergence of
Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany
✍ Andreas Hellmann; Hector Perera; Chris Patel πŸ“‚ Article πŸ“… 2010 πŸ› Elsevier Science 🌐 English βš– 212 KB

The objective of this paper, using Germany as a case study, is to show that accounting as the language of business is deeply embedded in a country's social, political and economic environment and that these contextual factors cannot be ignored in the process of convergence. Specifically, by invoking