Accounting Restatements and Key Audit Matters Disclosure / Felice Matozza.

Format:

Book

Author/Creator:

Matozza, Felice, author.

Language:

Italian

Subjects (All):

Financial statements.

Auditing.

Financial disclosure.

Physical Description:

1 online resource (121 pages)

Edition:

First edition.

Place of Publication:

Torino, Italy : G. GIAPPICHELLI EDITORE, [2022]

Summary:

This book explores accounting restatements and key audit matters with a focus on European publicly listed companies adhering to International Financial Reporting Standards (IFRS). It examines the evolution of error correction treatments in IFRS and Italian GAAP, analyzes the severity and occurrence of restatements, and investigates the impact of key audit matters in audit reports. The work serves as a comprehensive resource for graduate students and early-career academics interested in accounting restatement practices within the European context. Generated by AI.

Contents:

Cover

Occhiello

Dedication

Motto

Contents

Abstract

Chapter 1. Treatment for the correction of errors: The discipline of retrospective application

Chapter 2. Accounting restatements: Severity measures and characteristics

Chapter 3. Accounting restatements: A country-level analysis

Chapter 4. The forewarning effect of key audit matter (KAM) disclosures on accounting restatement announcements

Final comments

References

Acknowledgements

Printed by

Published Volumes Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Description based on print version record.

Part of the metadata in this record was created by AI, based on the text of the resource.

Includes bibliographical references.

ISBN:

9788892194557

8892194550

OCLC:

1336991477