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Making sense out of nonsense

CA Magazine, 2006-01, Vol.139 (1), p.10

Copyright CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS Jan/Feb 2006 ;ISSN: 0317-6878 ;CODEN: CAMADJ

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  • Title:
    Making sense out of nonsense
  • Author: Bérubé, Gérard
  • Subjects: Financial reporting ; Financial statements ; GAAP ; Income taxes ; Net income
  • Is Part Of: CA Magazine, 2006-01, Vol.139 (1), p.10
  • Description: Where financial reporting is concerned, some results are reported accurately, others obscurely. While financial analysts and informed financial statement users can make sense of them, average readers can easily get confused. Income is also reported in a variety of ways from one organization to another. Today, any venture into the realm of financial reporting is enough to confuse even the most intrepid reader. More information is better than not enough as readers select what suits their needs and understanding. The rest is a matter of presenting relevant data and highlights for greater clarity. And that's where weaknesses or deficiencies occur, since clarity often falls by the wayside as firms strive for transparency.
  • Publisher: Toronto: CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS
  • Language: English
  • Identifier: ISSN: 0317-6878
    CODEN: CAMADJ
  • Source: ProQuest Central
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