02381nam a2200409Ii 4500 9781787437364 UtOrBLW 20251029120749.0 m o d cr un||||||||| 171218s2017 enk ob 001 0 eng d 9781787437364 (e-book) 9781787438439 ePUB UtOrBLW eng rda UtOrBLW HF5667 .M38 2017 KFCR bicssc BUS001010 bisacsh 657 Bellandi, Francesco, author. 60982 Materiality in financial reporting : an integrative perspective / Francesco Bellandi. Bingley, U.K. : Emerald Publishing Limited, 2017. �2018 1 online resource (xxix, 411 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes index. Includes bibliographical references. 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 management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality. Print version record Materiality (Accounting) 60983 Financial statements. 60984 9781787437371 https://www.emerald.com/insight/publication/doi/10.1108/9781787437364 51930 51930