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THE OBJECTIVE OF CORPORATE ANNUAL REPORTS
INNOVATION IN ANNUAL REPORTING
Supplementary Disclosures and the Investment
5 other sections not shown
accepted accounting principles accounting profession Accounting Research Study Accounting Review accounting theory Accounting Trends acquisition AICPA American Accounting Association American Institute analysis annual reporting practice approach balance sheet basic cent Certified Public Accountants chapter common stock companies Compustat concept of relevance Corporate Information corporate reporting customary statements Depreciation detail disclosed dividend policy economic Entity Concept evaluation expected future dividends external facilitating investment decisions factors financial statements firm's fixed assets funds statement future firm performance future market values growth historical cost historical data improvement included income statement indication information needed innovation in annual Institute of Certified interest inventory Journal of Accountancy management's reporting responsibility managerial accounting Moonitz needs of investors operating environment Perry Mason present projecting future recommended reportable data reinvestment reportable information retained earnings Staubus stockholders subsidiaries supplementary disclosures supplementary statements tion traditional statements Trends and Techniques types of information valuation