Guarding against a disciplinary

Article Abstract:

A chartered accountant, who is also a director on the board of a listed or public interest company, is responsible for company financial statements, and anyone who uses the financial statements is entitled to take assurance from the presence of a chartered accountant on the board that the statements are properly prepared. If such financial statements are found not to comply with accounting standards or the Companies Act, the person responsible is liable to disciplinary action.

Accountants, Financial misrepresentations, Financial misrepresentation

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Relative values

Article Abstract:

The International Accounting Standards Board (IASB) proposed to amend the disclosure of information about related parties for some entities.

Interpretation and construction, International Accounting Standards Board, Disclosure laws

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