登入選單
返回Google圖書搜尋
其他書名
A Continuous Process
出版Canadian Institute of Chartered Accountants, 1991
主題Business & Economics / Finance / General
ISBN08880024169780888002419
URLhttp://books.google.com.hk/books?id=go2Ha7nQxtYC&hl=&source=gbs_api
註釋From the Executive Overview: In View of the importance of interim reporting, this Research Report reviews "CICA Handbook Section 1750" and makes recommendations to update accounting standards on "Interim Financial Reporting to Shareholders". It discusses the primary objectives of interim reporting predicated on the users and the uses of interim reports, and portrays tlhe reporting environment comprising legal requirements, accounting standards and current practices. It also evaluates alnd suggests possible solutions to interim reporting problems about applicability, presentation and disclosure, measurement and recognition, and other matters.