Detail Applying the Principles   Oleh:  Tysiac, Ken Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 5 (Nov. 2012), page 36-37. Topik: Committees; Proposals; Financial Reporting; Risk Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel News reports show the frightening weather satellite images of a hurricane that is causing concern for leaders of an automobile manufacturing plant. The storm's possible effects on the supply chain seem obvious as it approaches one of the company's suppliers. The problems this could cause for internal control over the company's financial statements are less apparent. As one of many scenarios described in new guidance proposed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), though, the hypothetical example brings to life a real external financial reporting risk a company might face. COSO's proposed guidance describes how the accounting and finance departments of the auto manufacturer could determine how possible plant shutdowns would affect the financial statements. The purpose is to bring forth the fact that something somewhat removed from financial reporting can have an impact on financial reporting, COSO chairman David Landsittel said. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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