Results 11 to 20 of about 9,617,257 (286)
Narrative reporting by UK charities [PDF]
, 2013 This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core +2 more sources
Integrated reporting : the influence of King III on social, ethical and environmental reporting [PDF]
, 2013 This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.Publisher ...
Solomon, Jill, Maroun, Warren
core +3 more sources
Practitioner views on financial reporting for smaller entities [PDF]
, 2007 This paper has four purposes. First, to establish the policy background leading to a special financial reporting standard for small firms (FRSSE), aimed at reducing compliance costs.
Reid, Gavin C., Smith, Julia A.
core +3 more sources
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison.
Hana Bohušová
doaj +1 more source
Cross-border tax evasion after the common reporting standard: Game over? [PDF]
Journal of Public Economics, 2018 Back in 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). Currently, around 100 jurisdictions have committed to implement it into respective national laws by 2018 ...
Casi-Eberhard, Elisa +2 more
openaire +7 more sources
IFRS convergence: opportunities and challenges in India [PDF]
Accounting and Financial Control, 2017 Past decade has witnessed several changes in the process of conduct of business activities across the world especially due to the wave of globalization. It has also made drastic changes in the process of financial reporting, in particular the continuing ...
Parvathy P. R.
doaj +1 more source
Public Sector Economics, 2017 Today’s global economic environment is characterized by the high mobility of capital and labour across national borders. Against the backdrop of a legal framework governing taxation of cross-border income, this may lead to double taxation on the one hand,
Stjepan Gadzo, Irena Klemencic
doaj +1 more source
Correlation Model between Economic Development and Environmental Performance on the Basis of Non-Financial Reporting [PDF]
Экономика региона, 2016 The most common international standards for the non-financial reporting are reviewed. The Global Reporting Initiative (GRI) is determined as an optimal standard of sustainability reporting for the use in the Russian conditions.
Vladimir Dmitrievich Bogdanov +3 more
doaj +1 more source
Digital Health, 2023 Objective This study explored healthcare quality issues affecting the reporting and investigation levels of digital incident reporting systems. Methods A total of 38 health information technology-related incident reports (free-text narratives) were ...
Md Shafiqur Rahman Jabin +3 more
doaj +1 more source
Standardized reporting of functioning information on ICF-based common metrics
European Journal of Physical and Rehabilitation Medicine, 2018 In clinical practice and research a variety of clinical data collection tools are used to collect information on people's functioning for clinical practice and research and national health information systems. Reporting on ICF-based common metrics enables standardized documentation of functioning information in national health information systems.
Prodinger, Birgit +2 more
openaire +3 more sources