Results 231 to 240 of about 47,355 (257)

Financial reporting for public sector entities by conceptual framework

2017
The Conceptual Framework for general purpose financial reporting establishes the concepts that are to be applied in developing IPSAS standards applicable to the preparation and presentation of general purpose financial reports of public sector entities.
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Development of the Conceptual Framework for Financial Reporting in the Context of Digitalization

2019
The Conceptual Framework for Financial Reporting, or IFRS Framework, has undergone many changes since its initial adoption. Amendments to the Conceptual Framework were due to various reasons that are related not only to the development of reporting data processing and presentation approaches, but also to changes in the global economic system, the ...
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Towards a conceptual framework for public sector financial reporting

Public Money & Management, 1990
What are the purposes served by financial reporting? In the profit‐seeking sector the answer to that question is straightforward — to meet the needs of potential investors. There is no equivalent response in the case of the public sector and, therefore, much confusion about what financial reporting is meant to achieve.
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The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks

Accounting and Business Research, 1995
Abstract Islamic banks have to abide by the revealed doctrines in Islam in conducting their business and financial transactions. They employ in-house religious advisers—often referred to as Shari'a Supervisory Board (SSB)—who issue a special report to inform users of financial statements whether or not the bank has adhered to the Islamic principles ...
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The conceptual framework for financial reporting

2017
Jill Collis, Andrew Holt, Roger Hussey
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Conceptual framework for financial reporting

2012
Jill Collis, Andrew Holt, Roger Hussey
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Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research

Meditari Accountancy Research, 2022
Elisabetta Magnaghi, Charl De Villiers, Stefano Zambon   +2 more
exaly  

Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting

Meditari Accountancy Research, 2022
Subhash Abhayawansa, Carol Adams
exaly  

How ESG Reporting is Transforming Corporate Financial Reporting: A Conceptual Framework

International Journal of Research and Innovation in Social Science
Environmental, social, and governance (ESG) reporting has become an essential part of corporate financial reporting and governance. This study develops a conceptual framework to explore how ESG factors influence the quality of corporate financial reports by examining ESG disclosure quality, ESG risk management integration, and engagement in corporate ...
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AN ANALYSIS OF THE NEW CONCEPTUAL FRAMEWORK IN TERMS OF FINANCIAL REPORTING

2018
İlk versiyonu 1989yılında yürürlüğe giren Kavramsal Çerçeve; finansal raporlamanın temelinioluşturmakla birlikte raporlama standartlarının gelişimi ve tutarlılığıaçısından temel bir dayanaktır. Standart niteliğinde olmayan bu çerçeve;muhasebe standartlarının sınırlarını belirlerken aynı zamanda genel bir anlayışve rehberlik özelliği taşımaktadır ...
ÇELİK, Yağmur, TURAN, Zeynep
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