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Materiality in Financial Reporting

An Integrative Perspective

By (author) Francesco Bellandi
Format: Hardback
Publisher: Emerald Publishing Limited, Bingley, United Kingdom
Published: 15th Dec 2017
Dimensions: w 152mm h 229mm
ISBN-10: 178743737X
ISBN-13: 9781787437371
Barcode No: 9781787437371
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.

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Most of the internal management battles for what financial information to filter through the internal reporting layers and what to disclose and how in the external financial statements run on the verge of what is and is not material, says Bellandi. Often the question of materiality is in fact a cover for some other reason, he says, and forensic analysts are aware than when a company says something is not material, this alone is a good reason to investigate what this statement is trying to conceal. His topics include conceptual bases of materiality, actors and models of materiality, the materiality determination process, and accounting materiality in the real world.--Annotation (c)2018 "( "