Results 271 to 280 of about 467,404 (286)

Automation in financial reporting: A conceptual framework for efficiency and accuracy in U.S. corporations

Global Journal of Advanced Research and Reviews
This paper reviews the role of automation in financial reporting within U.S. corporations, focusing on how advanced technologies such as artificial intelligence (AI), robotic process automation (RPA), and cloud-based systems are transforming traditional financial processes.
null Olakunle Babatunde Alao, null Oritsematosan Faith Dudu, null Enoch O. Alonge, null Chukwuka Emmanuel Eze   +3 more
openaire   +1 more source

Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements

Journal of Corporate Accounting & Finance, 2014
Oscar J. Holzmann, Paul Munter
openaire   +1 more source

Conceptual framework for financial reporting

2012
Jill Collis, Andrew Holt, Roger Hussey
openaire   +1 more source

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 ...
openaire   +1 more source

The conceptual framework for financial reporting

2017
Jill Collis, Andrew Holt, Roger Hussey
openaire   +1 more source

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 ...
openaire   +2 more sources

The Future of Sustainability Accounting in Bangladesh: A Conceptual Framework for Integrating Financial and Non-Financial Reporting

This study explores the future of sustainability accounting in Bangladesh by proposing a conceptual framework that integrates financial and non-financial reporting. In Bangladesh: Traditional accounting focuses mainly on financial results such as profit and loss. However, companies are now expected to report on their social and environmental impacts as
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The conceptual framework for financial reporting: educational implications

Accounting Education
Bruno Barbosa de Souza, Gilberto José Miranda, Ricardo Rocha de Azevedo   +2 more
openaire   +1 more source

DEVELOPING A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING

Financial Accountability and Management, 1992
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A conceptual framework for financial reporting in public higher education in Washington, D.C.

2014
Ed. D.
openaire   +1 more source