A director's guide to corporate financial reporting (Record no. 193476)

MARC details
000 -LEADER
fixed length control field 04461nam a2200601 4500
001 - CONTROL NUMBER
control field 10373439
003 - CONTROL NUMBER IDENTIFIER
control field CaPaEBR
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20200618160631.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 100301s2010 nyu foab 001 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781606491324 (electronic bk.)
International Standard Book Number 1606491326 (electronic bk.)
Canceled/invalid ISBN 9781606491317 (pbk.)
Canceled/invalid ISBN 1606491317 (pbk.)
040 ## - CATALOGING SOURCE
Original cataloging agency CaBNVSL
Transcribing agency
Modifying agency CaBNVSL
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5681.B2
Item number F563 2010
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.3
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Fiolleau, Krista.
9 (RLIN) 139530
245 12 - TITLE STATEMENT
Title A director's guide to corporate financial reporting
Medium [electronic resource] /
Statement of responsibility, etc. Krista Fiolleau, Kris Hoang, and Karim Jamal.
264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture [New York, N.Y.] (222 East 46th Street, New York, NY 10017) :
Name of producer, publisher, distributor, manufacturer Business Expert Press,
Date of production, publication, distribution, manufacture, or copyright notice 2010.
250 ## - EDITION STATEMENT
Edition statement 1st ed.
300 ## - PHYSICAL DESCRIPTION
Extent 1 electronic text (109 p.) :
Other physical details digital file.
336 ## - CONTENT TYPE
Content type term
Content type code
Source rdacontent
337 ## - MEDIA TYPE
Media type term
Media type code
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term
Carrier type code
Source rdacarrier
490 1# - SERIES STATEMENT
Series statement Corporate governance collection,
International Standard Serial Number 1948-0415
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- Chapter 1. Reporting the truth: a quest for neutrality and transparency -- Chapter 2. Accounting as a process by which financial information is recorded -- Chapter 3. Accounting as a process by which financial information is classified -- Chapter 4. Accounting as a process by which financial information is summarized -- Chapter 5. Accounting as a process by which financial information is interpreted -- Chapter 6. Accounting as a process by which financial information is communicated -- Chapter 7. Current issues in financial reporting -- Chapter 8. Accounting for a not-for-profit organization -- Conclusion -- Appendix 1. Definitions of some key accounting terms -- Appendix 2. Further reading -- Notes -- Index.
506 ## - RESTRICTIONS ON ACCESS NOTE
Terms governing access Access restricted to authorized users and institutions.
520 3# - SUMMARY, ETC.
Summary, etc. This book is designed for current and prospective corporate directors, as well as executives in business courses who want to gain a better understanding of accounting in a board setting. Corporate directors and managers are under pressure from constant changes in the law (especially the Sarbanes-Oxley Act of 2002 and a move toward International Financial Reporting Standards) and demands by shareholders and the public to be more informed, vigilant, and involved in the governance of business organizations. One area in particular, accounting and financial reporting, has been a source of great consternation for directors. Breakdowns in internal control, reporting scandals, restatements, and outright accounting fraud have made accounting a source of dread and confusion for corporate directors. We have designed a guidebook with action steps, probing questions, and cases to help directors address key accounting issues that boards face. We discuss what accounting tries to accomplish, how well it achieves its purpose, and why and how accounting and financial reporting go awry. Emphasizing that accounting is a nonneutral financial reporting process, we show directors that accounting is a process by which financial information is recorded, classified, summarized, interpreted, and communicated. By focusing on key issues, including fair value reporting, performance measurement, and the board's role in policy formation, directors can learn to effectively scrutinize and advise their organizations about accounting practices and understand the impact of accounting issues on the operation of their organization.
530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE
Additional physical form available note Also available in print.
538 ## - SYSTEM DETAILS NOTE
System details note Mode of access: World Wide Web.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Title from PDF t.p. (viewed on March 1, 2010).
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Financial statements.
9 (RLIN) 139531
Topical term or geographic name as entry element Accounting.
9 (RLIN) 139532
Topical term or geographic name as entry element Corporate governance.
9 (RLIN) 61382
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Accounting
Uncontrolled term Corporate governance
Uncontrolled term Internal control
Uncontrolled term Fraud
Uncontrolled term Restatements
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Hoang, Kris.
9 (RLIN) 139533
Personal name Jamal, Karim.
9 (RLIN) 139534
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Corporate governance collection,
International Standard Serial Number 1948-0415.
9 (RLIN) 8378
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://portal.igpublish.com/iglibrary/search/BEPB0000032.html">http://portal.igpublish.com/iglibrary/search/BEPB0000032.html</a>
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type
Source of classification or shelving scheme

No items available.