Results 151 to 160 of about 48,321 (190)

What is a Conceptual Framework for Financial Reporting?

Accounting in Europe, 2018
Despite more than forty years of exploration into constructing a conceptual framework (CF) for financial reporting the question ‘What is a CF?’ has not been adequately answered.
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The Function of a Conceptual Framework for Corporate Financial Reporting

Accounting and Business Research, 1982
(1982). The Function of a Conceptual Framework for Corporate Financial Reporting. Accounting and Business Research: Vol. 12, No. 48, pp. 243-256.
K V Peasnell
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Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research [PDF]

Meditari Accountancy Research, 2022
PURPOSE : This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting.
Charl De Villiers, Pei-Chi Kelly Hsiao, Stefano Zambon   +2 more
exaly   +2 more sources

The conceptual framework for financial reporting: educational implications

Accounting Education
Bruno Barbosa de Souza, Gilberto José Miranda, Ricardo Rocha de Azevedo   +2 more
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The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis

Accounting Horizons, 2007
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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, Ibrahim Abed Mousa Alsabary, Anmar Noori Dawood   +2 more
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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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