01479cam0 2200325 450 E60020006506520200423090705.0285939298X20100624d1987 |||||ita|0103 bafreFRSur le problème d'une fondation rationelle de l'éthique à l'âge de la sciencel'a priori de la commuunauté communicationelle et les fondements de l'éthiqueprécéde d'un avant-proposKarl-Otto Apeltraduit de l'allemand par Raphaël Llellouche et Inga Mittmannavec le concours de Christian Bouchindhomme et d'André Laksintroduction de Raphaël LelloucheLillePresses Universitaires de Lillestampa 1987138 p.20 cmOpuscule001LAEC000286422001 *OpusculeApel, Karl-OttoAF00008344070143815Llellouche, RaphaëlA600200061660070Mittmann, IngaA600200061661070Bouchindhomme, ChristianA600200061662070Laks, AndréA600200061663070ITUNISOB20200423RICAUNISOBUNISOB10051018E600200065065M 102 Monografia moderna SBNM100004094Si51018acquistomassimoUNISOBUNISOB20100624063206.020200423090634.0SpinosaSur le problème d'une fondation rationelle de l'éthique à l'âge de la science1702022UNISOB02854nam 2200637 a 450 991045030820332120200520144314.01-4462-2962-90-7619-7141-61-280-37062-997866103706271-4129-3242-4(CKB)1000000000031187(EBL)254786(OCoLC)299570386(SSID)ssj0000130827(PQKBManifestationID)11134942(PQKBTitleCode)TC0000130827(PQKBWorkID)10104319(PQKB)10200100(MiAaPQ)EBC254786(OCoLC)70774209(StDuBDS)EDZ0000064283(Au-PeEL)EBL254786(CaPaEBR)ebr10080980(CaONFJC)MIL37062(EXLCZ)99100000000003118720120327d2003 fy 0engur|n|---|||||txtccrCorporate financial reporting[electronic resource] theory and practice /Andrew HigsonLondon SAGEc20031 online resource (241 p.)Description based upon print version of record.1-4462-2086-9 0-7619-7140-8 Includes bibliographical references and index.Cover; Contents; Acknowledgements; List of Illustrations; Preface; Chapter 1 - Issues in Financial Reporting; Chapter 2 - An Exploration of the Nature of Accounting 'Theory'; Chapter 3 - Developments in Accounting and Corporate Reporting; Chapter 4 - Financial Reporting: Frameworks Without Foundations?; Chapter 5 - Developments in Auditing and Assurance; Chapter 6 - The Management-Auditor Relationship: Auditing Motivations; Chapter 7 - Communication Through the Audit Report: What Is the Auditor Trying To Say?; Chapter 8 - An Exploration of the Financial Reporting Exceptions GapChapter 9 - A Reconfiguration of the External Reporting Conceptual Framework ConundrumChapter 10 - The Elusive Holy Grail; Name Index; Subject IndexThe Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.CorporationsAccountingFinancial statementsElectronic books.CorporationsAccounting.Financial statements.657/.3Higson Andrew1958-169046StDuBDSStDuBDSBOOK9910450308203321Corporate financial reporting1097696UNINA