an integrative perspective Bellandi, Francesco creator author. text bibliography enk 2017 monographic eng 1 online resource (xxix, 411 pages) 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. Francesco Bellandi. Includes index. Includes bibliographical references. Materiality (Accounting) Financial statements HF5667 .M38 2017 657 9781787437364 9781787438439 https://www.emerald.com/insight/publication/doi/10.1108/9781787437364 https://www.emerald.com/insight/publication/doi/10.1108/9781787437364 UtOrBLW 171218 20251029120749.0 9781787437364 eng