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Pathway to an Integrated Conceptual Framework for Financial Reporting
Accounting Review, 2019Data Availability: Appendix A contains a list of source materials that aided the development of the ideas expressed in this paper.
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AAOIFI Conceptual Framework for Financial Reporting
2023Ayesha Bhatti, Muhammad Junaid Ashraf
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The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis
Accounting Horizons, 2007exaly +2 more sources
Non-financial reporting and corporate governance: a conceptual framework
Sustainability Accounting, Management and Policy Journal, 2023Purpose This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.
Dimes, Ruth, Molinari, Matteo
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The quest for a conceptual framework for financial reporting
1992In general terms, a conceptual framework is a statement of generally accepted theoretical principles which form the frame of reference for a particular field of enquiry. In terms of financial reporting, these theoretical principles provide the basis for both the development of new reporting practices and the evaluation of existing ones.
Mike Davies +2 more
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A Conceptual Framework for Islamic Financial Reporting: Key Components
Springer Proceedings in Business and EconomicsReza Gholami-Jamkarani, Anmar Dawood
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Innovazioni del Conceptual Framework for Financial Reporting
2019Economia Aziendale Online, Vol 10, No 2 (2019): SPECIAL ISSUE - The multidimensional content of Economia Aziendale [2 of 3]
Azzali Stefano +2 more
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Non-financial Reporting. Conceptual Framework, Regulation and Practice
2018Non-financial reporting represents social and environmental disclosure and today it belongs to one of the most dynamically developing themes both in the academic literature on CSR and sustainability as well as regulatory efforts and corporate practice. Social and environmental reporting is viewed as the disclosure progress towards a complete disclosure
Maria Aluchna, Maria Roszkowska-Menkes
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Conceptual framework for financial reporting: an introduction to the special issue
Accounting and Business Research, 2015Standard-setters, including the IASB, have not been major consumers or users of academic research.
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Restrictions in the Conceptual Framework for Financial Reporting: A Review of the Literature
2020The purpose of this study is to literature examining the restrictions in the Conceptual Framework for Financial Reporting. The globalisation process has affect to an invitation for the harmonisation of financial reporting standards, and consequently, the US Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB ...
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