The Corporate Report: A Discussion Paper Published for Comment
Accounting Standards Steering Committee of the Institute of Chartered Accountants in England and Wales, 1975 - Corporation reports - 103 pages
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The objective of corporate reports
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Accounting Practice achieving objectives established assets auditor's report balance sheet benefits business enterprises cash Chartered Accountants company law concept consider contribute customers degree of disclosure discussion paper dividends economic activities economic entities Edward Stamp efficiency and objectives employees employment report entity in achieving entity's Evaluating managerial performance example flow of funds forecasts fundamental objective funds statements future prospects historical cost figures income and expenditure income statements information needs interests investment John Lewis Partnership loan creditors loss account objectives established previously organisations present primary objectives profit and loss public sector published financial reports realisable value reasonable right recognised recommend relating relevant replacement cost replies reporting entity requirements responsibility to report right to information shareholders Society of Chartered stability and vulnerability Standard Accounting Practice statement of value Tate & Lyle trade unions University of Kent University of Manchester user groups user needs value added