April 2024
Beginner
760 pages
39h 4m
English
book
Fernando's Business Ethics and Corporate Governance, 3rd Edition
by K P Muraleedharan, E K Satheesh
Content preview from Fernando's Business Ethics and Corporate Governance, 3rd Edition
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Chapter 12
Ethical Issues in Financial Management 403
The main characteristics of nancial accounting are as follows:
• The nancial statements are meant primarily for external users such as investors,
shareholders, analysts, etc.
•
The
nancial statements must be prepared in compliance with the Generally Accepted
Accounting Principles (GAAP)
• The nancial data provided must be accurate and timely
•
These statements portray t
he company’s past performance
•
The statements provide a p
icture of the business as a whole
• The nancial statements stand by themselves
MANAGEMENT ACCOUNTING
Management accounting is the process of identifying, ...
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