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Financial reporting by small and medium companies   Son Dang Duc

Financial reporting by small and medium companies

380 страниц. 2010 год.
LAP Lambert Academic Publishing
There has been growing concern internationally that financial reporting by small and medium companies (SMCs)is largely ignored in emerging economies. This book helps to fill this important but relatively neglected research area. The book is about the development of a reporting model based on the views of users and preparers on the demand for and supply of financial information of SMCs in the transitional economy of Vietnam. The book clarifies the current and future issues of financial reporting and significantly supports SMCs in terms of enhancing communication with internal and external interested parties for their growth and development. The analysis deepens current understanding of related parties such as banks or local governments and their interactions with SMC financial reporting issues. The analysis should help shed some light on this complex but exciting financial reporting issues, and should be especially useful to professionals in Accounting and Auditing...
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