000			04409nam a2200589 i 4500
001			10373439
003			CaPaEBR
005			20241023114822.0
006			m eo d
007			cr cn |||m|||a
008			100301s2010 nyu foab 001 0 eng d
020			_a9781606491324 _qelectronic bk.
024	7		_a10.4128/9781606491317 _2doi
028	5	3	_a1 _bBEP
035			_a(CaPaEBR)10373439
035			_a(OCoLC)712119314
035			_a(CaBNVSL)gtp00538584
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
050		4	_aHF5681.B2
100	1		_aFiolleau, Krista, _eauthor
245	1	2	_aA director's guide to corporate financial reporting / _cKrista Fiolleau, Kris Hoang, and Karim Jamal.
250			_a1st ed.
264		1	_a[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : _bBusiness Expert Press, _c[(c)2010.]
300			_a1 electronic text (109 pages) : _bdigital file.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aCorporate governance collection, _x1948-0415
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction -- _tChapter 1. Reporting the truth: a quest for neutrality and transparency -- _tChapter 2. Accounting as a process by which financial information is recorded -- _tChapter 3. Accounting as a process by which financial information is classified -- _tChapter 4. Accounting as a process by which financial information is summarized -- _tChapter 5. Accounting as a process by which financial information is interpreted -- _tChapter 6. Accounting as a process by which financial information is communicated -- _tChapter 7. Current issues in financial reporting -- _tChapter 8. Accounting for a not-for-profit organization -- _tConclusion -- _tAppendix 1. Definitions of some key accounting terms -- _tAppendix 2. Further reading -- _tNotes -- _tIndex.
506			_aAccess restricted to authorized users and institutions.
520	3		_aThis 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.
530			_a2 _ub
530			_aAlso available in printing.
538			_aMode of access: World Wide Web.
588			_aTitle from PDF t.p. (viewed on March 1, 2010).
650		0	_aFinancial statements.
650		0	_aAccounting.
650		0	_aCorporate governance.
653			_aAccounting
653			_aCorporate governance
653			_aInternal control
653			_aFraud
653			_aRestatements
655		0	_a[genre]
700	1		_aHoang, Kris.
700	1		_aJamal, Karim.
830		0	_aCorporate governance collection, _x1948-0415.
856	4	0	_uhttps://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000032.html
942			_2lcc _bCIU _cOB _eBEP _QOL _zBEP10373439
999			_c73633 _d73633
902			_c1 _dCynthia Snell