財務報告相關資料(英文版)(doc 33頁)

財務報告相關資料(英文版)目錄：
1、Record to Report
2、Management reporting
3、General ledger and chart of accounts
4、Month end close
5、Statutory reporting

財務報告相關資料(英文版)內容提要：
The value of information：
In order for the Board to be able to function effectively, information is key. A Board which operates with insufficient or inaccurate information will be unable to monitor the organisation effectively with decision making being based on flawed data. Under this scenario, there is a significant risk that the organisation will fail to meet its long term objectives.
Post Enron, Qwest, WorldCom etc Executive Boards cannot fail to appreciate that their reporting impacts not only on the performance and future of their own organisation, but capital markets as a whole.
High quality, transparent reporting which is based on relevant financial and non-financial value drivers is critical for driving corporate performance as well restoring confidence in the markets. The first step towards achieving this is to implement a framework of management reporting which is based on timely, relevant and accurate information. This will enable effective decision making as well as meeting the needs of external stakeholders.
Scope of Record to Report
The scope of this paper is the financial and non-financial reporting responsibilities of the CFO/ FD. As such it covers:
Section 2: Board/ Divisional/ cost centre reporting (along with application of Business Intelligence techniques)
Section 3: General ledger and the chart of accounts structure
Section 4: Month end close and consolidation processes
Section 5: Statutory reporting

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