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Closing pandora's box: How to improve the common reporting standard
2022The 2021 pandora papers show that many wealthy individuals and even politicians use shell companies to hide their fortunes. In order to fight international personal tax evasion, the Common Reporting Standard (CRS) was implemented and it helped governments to collect USD 85 billion already.
Khadjavi, Menusch, Vertelman, Marjolein
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Commentary: On the Desirability of Common Financial Reporting Standards for Business and Government
Australian Accounting Review, 2011An important financial reporting issue relates to the extent, if any, to which financial reporting standards should differ for businesses and governments. At a high level of abstraction little dispute exists that common financial reporting concepts for both types of organisations are appropriate (for example, financial reporting should provide useful ...
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Reporting and managing circular economy: are standards walking on common ground?
2023Measuring circular economy (CE) has gained increasing attention among scholars and practitioners in the last ten years (Kirchherr et al., 2017; 2023). Despite the flourishing literature (Ghisellini et al., 2015; 2016), the multitude of metrics, composite indicators and tools led to a heterogeneity of approaches (Murray et al., 2017; Saidani et al ...
Eleonora Foschi +2 more
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The Appraisal Report: Current Standards, Proper Format, and Common Errors
ICFA Continuing Education Series, 1990This presentation comes from the Valuation of Closely Held Companies and Inactively Traded Securities conference held in Chicago, Illinois, on December 5, 1989.
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Proceedings 14th IEEE Symposium on Computer-Based Medical Systems. CBMS 2001, 2002
The Common Data Element (CDE) Dictionary is an online vocabulary repository sponsored by the National Cancer Institute (NCI). CDE, a unique language for cancer clinical trials, was developed to standardize the terminology utilized in such trials and to promote the uniform collection of study data. A Web-based dictionary was created to collect and store
Beverly Meadows +6 more
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The Common Data Element (CDE) Dictionary is an online vocabulary repository sponsored by the National Cancer Institute (NCI). CDE, a unique language for cancer clinical trials, was developed to standardize the terminology utilized in such trials and to promote the uniform collection of study data. A Web-based dictionary was created to collect and store
Beverly Meadows +6 more
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On the Desirability of Common Financial Reporting Standards for Business and Government
Should governments and corporations follow the same financial rules—or does serving the public demand a completely different playbook?openaire +1 more source
COMMON REPORTING STANDARD E SIGILO BANCÁRIO NO BRASIL
2018Acompanhando a tendência global de cooperação intergovernamental e boas práticas fiscais, por meio de programas de transparência e trocas de informações, o Brasil assinou a Convenção Multilateral para Intercâmbio Internacional de Informações Tributárias, aderindo formalmente, com isso, ao Common Reporting Standard (CRS).
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