It's the Enron style of financial reporting.
A potential pothole is the declining quality of financial reporting.
This will move it on to a more businesslike model of financial reporting.
Lynn E. Turner, chief accountant at the Securities and Exchange Commission, is concerned about the diminished quality of financial reporting.
These are highly substantive provisions, intended to support public confidence in the financial markets through new controls to prevent corporate malfeasance and enhance the integrity of financial reporting.
Or for large multinationals who prefer to centralize their global cash-flow stream in a place that doesn't tax corporations or require a lot of financial reporting.
It has been argued that Enron might have found it harder to get away with its shenanigans under a principles-based system, since many of the company's gambits, while following U.S. accounting rules, nonetheless violated fundamentals of financial reporting.
Business unit (BU) controllers play a fiduciary role to ensure the integrity of financial reporting.
This study evaluates the effects of financial reporting framework type and credit risk on lenders' judgments and decisions.
This study offers insights to policy makers interested in enhancing the governance function to enhance the credibility of financial reporting.
In their revised conceptual frameworks, the IASB and FASB pronounce that in their view valuation usefulness is the single objective of financial reporting.
