02860nam 2200637 a 450 991078324070332120161219111340.01-4462-2962-90-7619-7141-61-280-37062-997866103706271-4129-3242-4(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(FINmELB)ELB130961(EXLCZ)99100000000003118720120327d2003 fy 0engur|||||||||||txtccrCorporate financial reporting[electronic resource] theory and practice /Andrew HigsonLondon SAGEc20031 online resource (xii, 228 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.Corporation reportsCorporationsAccountingCorporation reports.CorporationsAccounting.658.1512Higson Andrew1958-169046StDuBDSStDuBDSBOOK9910783240703321Corporate financial reporting1097696UNINA