Download or read book Financial and Nonfinancial Information in Interim Reports written by Hannu Schadewitz and published by LAP Lambert Academic Publishing. This book was released on 2009-05-28 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the determinants and implications of the information disclosed in interim reports. Nine classes of determinants of disclosure are derived: governance structure, business risk, market risk, capital structure, stock valuation, firm growth, growth potential, firm size, and yearly dichotomy variables for the legislative climate. Two index classes measure disclosure: overall, including both mandatory and voluntary disclosures; and purely voluntary disclosures. Besides the year, overall disclosure is related to the business risk, growth potential, and firm size. In addition to these, a firm's governance structure is significant in the purely voluntary context. In the implications part of the study, the markets' assessment was analyzed via cumulative abnormal returns, earnings response coefficients, and bid-ask spreads. The principal finding is that disclosure enhances the communication of earnings information to the market. This is particularly evidenced when the level of disclosure is as expected. The results add to the existing understanding of determinants and the use of accounting information.
Download or read book Financial and Nonfinancial Information in Interim Reports written by Hannu Schadewitz and published by . This book was released on 1997 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interim Financial Reporting written by Canadian Institute of Chartered Accountants and published by . This book was released on 1991 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Executive Overview: In View of the importance of interim reporting, this Research Report reviews "CICA Handbook Section 1750" and makes recommendations to update accounting standards on "Interim Financial Reporting to Shareholders". It discusses the primary objectives of interim reporting predicated on the users and the uses of interim reports, and portrays tlhe reporting environment comprising legal requirements, accounting standards and current practices. It also evaluates alnd suggests possible solutions to interim reporting problems about applicability, presentation and disclosure, measurement and recognition, and other matters.
Download or read book An Analysis of Issues Related to Interim Financial Accounting and Reporting written by Financial Accounting Standards Board and published by . This book was released on 1978 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book REPORTING PRACTICES Financial and Non Financial written by Dr. R. UMA DEVI and published by CSMFL Publications. This book was released on 2016-11-20 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Perfect Guide for Accountants, Academicians, Management Professionals, Research Scholars and Corporate Bodies etc. A Means of Information on Reporting Practices (Financial and Non-financial), its various aspects, dimensions and policy frameworks. The subject matter is presented in a simple and lucid style that the prospective readers can grasp it easily and quickly. Tried maximum to explain the concept through figures and diagrams in order to make the concept more attractive and simple. Covers all the dimensions of the subject to the best possible extent and the language is simple and understandable for all types of readers. Useful issues are included in order to help the readers, who need the greater details. Reliable data provided in this book is very helpful for the corporate bodies faced with the challenges of reporting for their sustainability in this global environment.
Download or read book Interim Financial Reporting written by International Accounting Standards Committee and published by . This book was released on 1998 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Non Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Manual of Accounting Interim Financial Reporting 2014 written by Pwc and published by Bloomsbury Professional. This book was released on 2014-06-30 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Manual of accounting - Interim Financial reporting 2014 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting'. It includes a detailed commentary on the requirements of IAS 34 together with an illustrative set of condensed interim financial statements, including additional guidance in 'commentary' boxes on how to present this information. Also included in the book is a checklist of the minimum disclosures required by IAS 34. This edition incorporates the following key changes: Interim manual of accounting . Updated guidance on accounting for effective tax rate at interims. . Update for investment entities. . IFRIC agenda decision on presentation of interim cash flow statement. . Interim guidance on the application of IFRIC 21, 'Levies'. Interim illustrative financial statements . Updated disclosure on application of new accounting standards and interpretations. . IFRS 13, 'Fair value measurement' comparative information now disclosed. . Enhanced disclosures on the components of goodwill arising on a business combination. . New illustrative example of impairment of cash-generating unit. . Updated guidance on IFRS 9, 'Financial instruments'. Interim reporting disclosure checklist . Updated and expanded IAS 36 'Impairment of assets' questions. . IFRIC 21, 'Levies' included for consideration. . Clarified disclosure headings for IFRS 3, 'Business combinations'. . Investment entities questions. Accountants in business and practice dealing with IFRS particularly in preparing financial statements, legal practitioners, company administrators, financial advisers, auditors and academics will find Manual of Accounting - Interim Financial Information 2014 a valuable reference tool.
Download or read book Finance and Accounting for NonFinancial Managers written by Eliot H. Sherman and published by AMACOM Div American Mgmt Assn. This book was released on 2011-09-01 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Finance and Accounting for Nonfinancial Managers, Third Edition, introduces the reader to financial terminology, relates financial measures to operating information, enables the student to understand and apply financial measures to operating performance, and ties all of this to the current business environment. Today’s managers, whether supervisors or senior executives, are expected to understand and use financial and operational measures, prepare and utilize budgets, respond to inquiries about the financial consequences of actions taken by them or by their department or team, and understand and use financial and accounting terminology—the common language of business measurement. Written in a conversational, easy-to-understand tone, the course treats finance and accounting from the perspective of users of financial information—it enhances their ability to communicate effectively with subordinates, other managers, senior executives, and accounting and finance professionals. It offers managers the ability to use and analyze financial information to improve the performance of their operations and to identify—and avoid—potential problems. The third edition includes discussion of the continuing transition of financial reporting to an international standard as well as consideration of the effects on accounting and finance resulting from the Recession of 2007-2009. New sections on how to read an annual report and navigating the shifts in the marketplace are also included. This edition has been updated throughout to provide managers with the most current and complete information available. Selected Learning Objectives Participants will learn how to: Prepare budgets Read, understand, and use financial and operational measures Manage short-term assets Relate department performance to the big picture. This is an ebook version of the AMA Self-Study course. If you want to take the course for credit you need to either purchase a hard copy of the course through amaselfstudy.org or purchase an online version of the course through www.flexstudy.com.
Download or read book FRS 104 written by Financial Reporting Council (Great Britain) and published by . This book was released on 2015 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Essentials of Finance and Accounting for Nonfinancial Managers written by Edward Fields and published by AMACOM/American Management Association. This book was released on 2011 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Filled with crystal-clear examples, the book helps you understand: balance sheets and income/cash flow statements; annual reports; fixed-cost and variable-cost issues; financial analysis, budgeting, and forecasting; and much more"--Back cover.
Download or read book Accountancy and the Changing Landscape of Integrated Reporting written by Dragu, Ioana and published by IGI Global. This book was released on 2017-12-31 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.
Download or read book Accounting Reporting Problems written by Michael Schiff and published by . This book was released on 1978 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business Models and Corporate Reporting written by Lorenzo Simoni and published by Routledge. This book was released on 2021-09-19 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.
Download or read book Financial Reporting for Segments of a Business Enterprise Interim Financial Statements written by Financial Accounting Standards Board and published by . This book was released on 1977 with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Principles of Accounting Volume 1 Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Download or read book Interim Financial Reporting written by International Accounting Standards Committee. Steering Committee on Interim Financial Reporting and published by . This book was released on 1996 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
