TY  - BOOK
AU  - Fiolleau,Krista
AU  - Hoang,Kris
AU  - Jamal,Karim
TI  - A director's guide to corporate financial reporting
T2  - Corporate governance collection,
SN  - 9781606491324
AV  - HF5681.B2 
PY  - 2010///.]
CY  - [New York, N.Y.] (222 East 46th Street, New York, NY 10017)
PB  - Business Expert Press
KW  - Financial statements
KW  - Accounting
KW  - Corporate governance
KW  - Internal control
KW  - Fraud
KW  - Restatements
KW  - [genre]
N1  - Includes bibliographical references  and index; Introduction --; Chapter 1. Reporting the truth: a quest for neutrality and transparency --; Chapter 2. Accounting as a process by which financial information is recorded --; Chapter 3. Accounting as a process by which financial information is classified --; Chapter 4. Accounting as a process by which financial information is summarized --; Chapter 5. Accounting as a process by which financial information is interpreted --; Chapter 6. Accounting as a process by which financial information is communicated --; Chapter 7. Current issues in financial reporting --; Chapter 8. Accounting for a not-for-profit organization --; Conclusion --; Appendix 1. Definitions of some key accounting terms --; Appendix 2. Further reading --; Notes --; Index; Access restricted to authorized users and institutions; 2; b; Also available in printing
N2  - This book is designed for current and prospective corporate directors, as well as executives in business courses who want to gain a better understanding of accounting in a board setting. Corporate directors and managers are under pressure from constant changes in the law (especially the Sarbanes-Oxley Act of 2002 and a move toward International Financial Reporting Standards) and demands by shareholders and the public to be more informed, vigilant, and involved in the governance of business organizations. One area in particular, accounting and financial reporting, has been a source of great consternation for directors. Breakdowns in internal control, reporting scandals, restatements, and outright accounting fraud have made accounting a source of dread and confusion for corporate directors. We have designed a guidebook with action steps, probing questions, and cases to help directors address key accounting issues that boards face. We discuss what accounting tries to accomplish, how well it achieves its purpose, and why and how accounting and financial reporting go awry. Emphasizing that accounting is a nonneutral financial reporting process, we show directors that accounting is a process by which financial information is recorded, classified, summarized, interpreted, and communicated. By focusing on key issues, including fair value reporting, performance measurement, and the board's role in policy formation, directors can learn to effectively scrutinize and advise their organizations about accounting practices and understand the impact of accounting issues on the operation of their organization
UR  - https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000032.html
ER  -