Financial Management (UK) › Nbr. 2009, May 2009
Linked as:Extract
On the record: as the downturn deepens, firms' financial statements will come under particular scrutiny in a number of specific areas. Audrey Besson-Levine highlights the most delicate aspects to consider.
Financial reporting will be an especially demanding task this year. Auditors, directors and investors will need to pay extra attention to the figures and focus on a number of issues. The role that accounting rules might have played in the origins of the credit crisis has been the subject of controversy. Sir David Tweedie, chairman of the International Accounting Standards Board (IASB), insisted last...
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