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Innovazioni del Conceptual Framework for Financial Reporting
, 2019 Economia Aziendale Online, Vol 10, No 2 (2019): SPECIAL ISSUE - The multidimensional content of Economia Aziendale [2 of 3]
Azzali Stefano +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.
Christine A. Botosan
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Non-financial reporting and corporate governance: a conceptual framework
Sustainability Accounting, Management and Policy Journal, 2023Purpose 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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Dynamic risk modeling in financial reporting: Conceptualizing predictive audit frameworks
International Journal of Frontline Research in Multidisciplinary Studies, 2022Dynamic risk modeling in financial reporting has emerged as a transformative approach to enhance the accuracy, transparency, and reliability of audits in an increasingly complex financial environment. This study conceptualizes a predictive audit framework that integrates advanced technologies, such as machine learning (ML) and artificial intelligence ...
null Titilayo Deborah Olorunyomi +2 more
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Non-financial Reporting. Conceptual Framework, Regulation and Practice
2018Non-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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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 ...
Ali İhsan Akgün
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What is a Conceptual Framework for Financial Reporting?
Accounting in Europe, 2018Despite 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 quest for a conceptual framework for financial reporting
1992In 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 +2 more
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Towards a conceptual framework for public sector financial reporting
Public Money & Management, 1990What are the purposes served by financial reporting? In the profit‐seeking sector the answer to that question is straightforward — to meet the needs of potential investors. There is no equivalent response in the case of the public sector and, therefore, much confusion about what financial reporting is meant to achieve.
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