Rebuilding Public Confidence in Financial Reporting
- Topics:
- Incorporation
- Source:
- University of Melbourne
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Overview: The scope of this work involves identifying recent legislative actions and regulatory developments, reviewing reports issued by national and international bodies, and considering proposals that have been adopted or are being considered in a number of countries. The paper reveals that public reporting is, by definition, a public interest activity and, therefore, places responsibilities on all the participants in the process. Recognizing the primacy of these responsibilities is a major first step in the change of attitudes necessary to raise the credibility of financial information.
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Format: PDF | Size: 226KB | Date: Jul 2003 | Pages: 70
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