Guarding against a disciplinary
Article Abstract:
A chartered accountant, who is also a director on the board of a listed or public interest company, is responsible for company financial statements, and anyone who uses the financial statements is entitled to take assurance from the presence of a chartered accountant on the board that the statements are properly prepared. If such financial statements are found not to comply with accounting standards or the Companies Act, the person responsible is liable to disciplinary action.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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Relative values
Article Abstract:
The International Accounting Standards Board (IASB) proposed to amend the disclosure of information about related parties for some entities.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
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