Results 261 to 270 of about 49,150 (295)

Non-financial reporting and corporate governance: a conceptual framework

Sustainability Accounting, Management and Policy Journal, 2023
Purpose 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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A Conceptual Framework for Islamic Financial Reporting: Key Components

Springer Proceedings in Business and Economics
Reza Gholami-Jamkarani, A Dawood
exaly   +2 more sources

The quest for a conceptual framework for financial reporting

1992
In 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, Ron Paterson, Allister Wilson   +2 more
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Pathway to an Integrated Conceptual Framework for Financial Reporting

The Accounting Review, 2019
Data Availability: Appendix A contains a list of source materials that aided the development of the ideas expressed in this paper.
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Non-financial Reporting. Conceptual Framework, Regulation and Practice

2018
Non-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, 2015
Standard-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

2020
The 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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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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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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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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