Corporate reports : a guide for preparers and users
著者
書誌事項
Corporate reports : a guide for preparers and users
Woodhead-Faulkner, 1993
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注記
Bibliography: p. 283-285
Includes index
内容説明・目次
内容説明
This work provides guidelines on the content and preparation of annual accounts with a comprehensive discussion of the information which must be disclosed. The legal and regulatory framework governing what must be included is analyzed for its strengths and weaknesses and developments in voluntary disclosures are also addressed. The authors review the different types of companies and the levels of disclosure required of each for example, simplified accounts and summary financial statements.
目次
- The structure of corporate reports
- the Director's report
- the profit and loss account
- the balance sheet
- the cash flow statement
- the note to the accounts
- auditor's report and notice of meeting
- exemptions and exclusions
- voluntary disclosures
- controversial disclosures - goodwill and brands and off balance sheet finance
- model report and financial statements
- disclosure checklist.
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