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AN ANALYSIS OF THE NEW CONCEPTUAL FRAMEWORK IN TERMS OF FINANCIAL REPORTING
2018İlk 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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How ESG Reporting is Transforming Corporate Financial Reporting: A Conceptual Framework
International Journal of Research and Innovation in Social ScienceEnvironmental, 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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Gennemgang af IASBs ”Conceptual Framework for Financial Reporting”
2019In 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.
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Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements
Journal of Corporate Accounting & Finance, 2014Oscar J. Holzmann, Paul Munter
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Financial Reporting for Pollution Reduction Programs
Management Science, 2020Yonca Ertimur +2 more
exaly
DEVELOPING A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING
Financial Accountability and Management, 1992openaire +1 more source
Development of the Conceptual Framework for Financial Reporting in the Context of Digitalization
Advances in Intelligent Systems and Computing, 2020Elena Dombrovskaya
exaly
A Discussion on the Revised Conceptual Framework of Financial Reporting 2018
Journal of Xidian University, 2020openaire +1 more source

