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Accounting restatement: a European perspective - e-Book

2021-03-02 Business & Economics
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Release : 2021-03-02
Genre : Business & Economics
Kind : eBook
Book Rating : 603/5 ( reviews)

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Book Synopsis Accounting restatement: a European perspective - e-Book by : MAFROLLA ELISABETTA

Download or read book Accounting restatement: a European perspective - e-Book written by MAFROLLA ELISABETTA. This book was released on 2021-03-02. Available in PDF, EPUB and Kindle. Book excerpt: This book is motivated by the long-lasting, although still recent, discussion on how to ensure that accounting numbers, while supported by auditors’ favourable opinions, are definitely reliable and eliminate any suspicion that accounting reports could be affected by opportunism, which is documented by the discovery of frequent accounting mistakes. The book analyses and discusses restatements from both the theoretical and the practical perspective, considering the complex environment in which they may occur and focusing particularly on accounting restatements that have affected European corporations for over a decade since the mandatory adoption of the International Financial Reporting Standards.

Accounting restatement: a European perspective

2021-03-02 Business & Economics
Download Accounting restatement: a European perspective PDF Online Free

Author :
Release : 2021-03-02
Genre : Business & Economics
Kind : eBook
Book Rating : 247/5 ( reviews)

GET EBOOK


Book Synopsis Accounting restatement: a European perspective by : MAFROLLA ELISABETTA

Download or read book Accounting restatement: a European perspective written by MAFROLLA ELISABETTA. This book was released on 2021-03-02. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Restatements and Key Audit Matters disclosure - e-Book

2022-07-15 Business & Economics
Download Accounting Restatements and Key Audit Matters disclosure - e-Book PDF Online Free

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Release : 2022-07-15
Genre : Business & Economics
Kind : eBook
Book Rating : 550/5 ( reviews)

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Book Synopsis Accounting Restatements and Key Audit Matters disclosure - e-Book by : MATOZZA FELICE

Download or read book Accounting Restatements and Key Audit Matters disclosure - e-Book written by MATOZZA FELICE. This book was released on 2022-07-15. Available in PDF, EPUB and Kindle. Book excerpt: This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.

EBOOK: Financial Accounting Theory: European Edition

2011-01-16 Business & Economics
Download EBOOK: Financial Accounting Theory: European Edition PDF Online Free

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Release : 2011-01-16
Genre : Business & Economics
Kind : eBook
Book Rating : 30X/5 ( reviews)

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Book Synopsis EBOOK: Financial Accounting Theory: European Edition by : DEEGAN, CRAIG

Download or read book EBOOK: Financial Accounting Theory: European Edition written by DEEGAN, CRAIG. This book was released on 2011-01-16. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of Craig Deegan and Jeffrey Unerman’s market leading text presents the various theories of financial accounting through a balanced and dynamic approach. Students are given all the tools to engage with these theories and are encouraged to critically evaluate and challenge them. Clearly written and user friendly, this new edition provides comprehensive coverage of internationally developed accounting theories from a European perspective.

Accounting Restatements and Key Audit Matters disclosure

2022-07-15 Business & Economics
Download Accounting Restatements and Key Audit Matters disclosure PDF Online Free

Author :
Release : 2022-07-15
Genre : Business & Economics
Kind : eBook
Book Rating : 363/5 ( reviews)

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Book Synopsis Accounting Restatements and Key Audit Matters disclosure by : MATOZZA FELICE

Download or read book Accounting Restatements and Key Audit Matters disclosure written by MATOZZA FELICE. This book was released on 2022-07-15. Available in PDF, EPUB and Kindle. Book excerpt: This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.

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