Browse Hierarchy BUS241: Corporate Financial Reporting

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Accounting standards and the contribution of pan national organisations (e.g. EU and International Accounting Standards Board IASB) are explored to include statements of changes in equity and comprehensive income. Topics include the evolution of accounting standards, financial instruments, fair value reporting and debates on accounting conceptual frameworks. Changes in regulation and corporate governance arrangements, added remuneration reports, chairman's statements and new demands for integrated corporate reporting (e.g. Corporate Social Responsibility and Environmental Reporting) are analysed in light of external consultants/actuaries influencing corporate reporting.

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