Materiality in financial reporting : an integrative perspective

• Main Author: Bellandi, Francesco (Author)
• Format: Electronic eBook
• Language: English
• Published: Bingley, U.K. : Emerald Publishing Limited, 2017.
• Subjects: účetní výkazy; financial statements; monografie; elektronické knihy; monographs; electronic books

Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization's stakeholders. Understanding materiality means steering the company in the right direction, and many internal manage...