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Accounting, auditing, and financial reporting. (From the Library).
"Financial Reporting on the Internet"
International Federation of Accountants, August 2002
Paper-based financial reporting is a well-established, standards-based system that promotes consistency in the information provided and how it is presented. However, no such standards exist for the electronic reporting of financial information via the Internet. This paper outlines the responsibilities of management to ensure high-quality, transparent financial reporting on the Internet. In essence, online financial information should have the same integrity as paper-based financial reports. Organizations that publish financial information on the Internet should develop formal policies that clearly establish what kinds of information will be provided online and in what format, how to differentiate between audited and unaudited financial information, the use of hyperlinks, the frequency of changes to or updates of financial information, and the approval process. The policy should ...
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...structuring financial information. With the...internationalization of financial reporting standards...on global financial reporting standards...distribution of financial information has been...administration for financial reporting, making...
