Results 171 to 180 of about 48,321 (190)
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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

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

Financial Reporting for Pollution Reduction Programs

Management Science, 2020
Yonca Ertimur   +2 more
exaly  

DEVELOPING A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING

Financial Accountability and Management, 1992
openaire   +1 more source

Development of the Conceptual Framework for Financial Reporting in the Context of Digitalization

Advances in Intelligent Systems and Computing, 2020
Elena Dombrovskaya
exaly  

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