Results 271 to 280 of about 49,150 (295)

AAOIFI Conceptual Framework for Financial Reporting

2023
Abdul Rauf Mahar, Ayesha Bhatti, Muhammad Junaid Ashraf, Asfand Zubair Malik   +3 more
openaire   +1 more source

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 ...
openaire   +1 more source

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

Meditari Accountancy Research, 2022
Subhash Abhayawansa, Carol A Adams
exaly  

The conceptual framework for financial reporting

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

Conceptual framework for financial reporting

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

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
openaire   +1 more source

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 ...
openaire   +1 more source

Gennemgang af IASBs ”Conceptual Framework for Financial Reporting”

2019
In a world of big multinational corporations, there is a need for trustworthy and comparable financial reporting. One of the biggest contributors to this is the International Accounting Standards Board, they issues accounting standards for listed companies in more than 150 countries.
openaire   +1 more source

A Conceptual Framework for Financial Accounting and Reporting

2015
openaire   +1 more source

Financial Reporting for Pollution Reduction Programs

Management Science, 2020
Yonca Ertimur, Jennifer Francis, Amanda Gonzales   +2 more
exaly