Digital War Reporting

According to research carried out by Ernst & Young, 35% of all investment decisions are based on nonfinancial attributes. A substantial body of literature deals with the management and measurement of nonfinancial assets. This book, by contrast, focuses on best practice in disclosure: How do companies present their vital resources in annual, quarterly, and corporate citizenship/sustainability reports and also in other publications and on their web sites? Do they provide a coherent, consistent, and convincing view of resources like management quality, brands, and intellectual capital? And how should they proceed to make stakeholders grasp what makes them a valuable investment, a preferred supplier of goods and services, or an employer of choice, and also a good corporate citizen? These are the core questions addressed in Reporting Nonfinancials. The book presents both best practice in nonfinancial disclosure and a pragmatic framework for action. It shows practitioners how to optimize the impact of their intangibles by first analyzing their companies’ strengths and then improving their disclosure through annual, quarterly, CSR, and other reporting formats. It also helps investors and other stakeholder groups evaluate the quality and relevance of information provided by companies. Thus it is important for both executives and outsiders.

Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations and (SFAS) No. 142 Goodwill and Other Intangible Assets. The new rules are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating back to the time the FASB began considering the issue, Valuation for Financial Reporting is the first to provide «real world» examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. 141 and an impairment study under SFAS No. 142. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. * Teaches the CPA and client how to apply the new SFAS 142 rules that pertain to all companies that recognize and measure intangible assets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply and implement SFAS 141 and SFAS 142 * Provides a «How To» on the identification and measurement of intangible assets. * Includes a checklist for controlling the gathering of data necessary for the analyses and another checklist guiding the work program for methodologies * Offers guidance and examples for financial reporting purposes.

Guidelines for Reporting Health Research is a practical guide to choosing and correctly applying the appropriate guidelines when reporting health research to ensure clear, transparent, and useful reports. This new title begins with an introduction to reporting guidelines and an overview of the importance of transparent reporting, the characteristics of good guidelines, and how to use reporting guidelines effectively in reporting health research. This hands-on manual also describes over a dozen internationally recognised published guidelines such as CONSORT, STROBE, PRISMA and STARD in a clear and easy to understand format. It aims to help researchers choose and use the correct guidelines for reporting their research, and to produce more completely and transparently reported papers which will help to ensure reports are more useful and are not misleading. Written by the authors of health research reporting guidelines, in association with the EQUATOR (Enhancing the QUAlity and Transparency Of health Research) Network, Guidelines for Reporting Health Research is a helpful guide to producing publishable research. It will be a valuable resource for researchers in their role as authors and also an important reference for editors and peer reviewers.

The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor's report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.

Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.

As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for «the next big challenge in corporate financial reporting» now.

A must-have guide for the latest updates to the new release of Reporting Services SQL Server Reporting Services allows you to create reports and business intelligence (BI) solutions. With this updated resource, a team of experts shows you how Reporting Services makes reporting faster, easier and more powerful than ever in web, desktop, and portal solutions. New coverage discusses the new reporting tool called Crescent, BI semantic model's impact on report design and creation, semantic model design, and more. You'll explore the major enhancements to Report Builder and benefit from best practices shared by the authors. Builds on the previous edition while also providing coverage of the new features introduced with SQL Server 2012 Explains Reporting Services architecture and BI fundamentals Covers advanced report design and filtering techniques, walking you through each design, discussing its purpose and the conditions where it could be more efficient Discusses semantic model design, Report Builder, Crescent, and more Targets business analysts and report designers as well as BI solution developers Professional Microsoft SQL Server 2012 Reporting Services is mandatory reading if you are eager to start using the newest version of SQL Server Reporting Services.

A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.

Using examples and case studies from industry, academia and research literature, Randomized Clinical Trials provides a detailed overview of the key issues involved in designing, conducting, analysing and reporting randomized clinical trials. It examines the methodology for conducting Phase III clinical trials, developing the protocols, the practice for capturing, measuring, and analysing the resulting clinical data and their subsequent reporting. Randomized clinical trials are the principal method for determining the relative efficacy and safety of alternative treatments, interventions or medical devices. They are conducted by groups comprising one or more of pharmaceutical and allied health-care organisations, academic institutions, and charity supported research groups. In many cases such trials provide the key evidence necessary for the regulatory approval of a new product for future patient use. Randomized Clinical Trials provides comprehensive coverage of such trials, ranging from elementary to advanced level. Written by authors with considerable experience of clinical trials, Randomized Clinical Trials is an authoritative guide for clinicians, nurses, data managers and medical statisticians involved in clinical trials research and for health care professionals directly involved in patient care in a clinical trial context.

Successful methodology for identifying earnings-related reporting indiscretions Creative Cash Flow Reporting and Analysis capitalizes on current concerns with misleading financial reporting on misleading financial reporting. It identifies the common steps used to yield misleading cash flow amounts, demonstrates how to adjust the cash flow statement for more effective analysis, and how to use adjusted operating cash flow to uncover earnings that have been misreported using aggressive or fraudulent accounting practices. Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor of three books, including the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices. Eugene E. Comiskey, PhD, CPA, CMA (Atlanta, GA), is the coauthor of the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices.