Results 241 to 250 of about 40,922 (262)
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SSRN Electronic Journal, 2013
The introduction of International Financial Reporting Standards, mandatory for all EU listed companies from 2005 onwards, has proven to be a challenge for preparers and academicians alike, given the Standards’ emphasis on fair value as a means to improve the true and fair representation of the financial position and performance of a firm.
Bertoni, Michele, B. De Rosa
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The introduction of International Financial Reporting Standards, mandatory for all EU listed companies from 2005 onwards, has proven to be a challenge for preparers and academicians alike, given the Standards’ emphasis on fair value as a means to improve the true and fair representation of the financial position and performance of a firm.
Bertoni, Michele, B. De Rosa
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Financial reporting for public sector entities by conceptual framework
2017The Conceptual Framework for general purpose financial reporting establishes the concepts that are to be applied in developing IPSAS standards applicable to the preparation and presentation of general purpose financial reports of public sector entities.
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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.
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South African financial reporting students' reading comprehension of the IASB Conceptual Framework
Journal of Accounting Education, 2014Abstract Students studying principles-based IFRS require a thorough knowledge and understanding of the IASB's Conceptual Framework (Framework) . Reading comprehension of the Framework enables students to access and decode its content. This allows the development of the ability to analyze, critique, evaluate and synthesize the content.
Cecile Janse van Rensburg +2 more
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AAOIFI Conceptual Framework for Financial Reporting
2023Abdul Rauf Mahar +3 more
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Conceptual framework for financial reporting: an introduction to the special issue
Accounting and Business Research, 2015Standard-setters, including the IASB, have not been major consumers or users of academic research.
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Il Conceptual Framework For Financial Reporting
2016Il Conceptual Framework è un progetto promosso dal Fasb e dallo Iasb finalizzato a creare un'armonizzazione contabile a livello mondiale per sviluppare standard di elevata qualità per la redazione del bilancio d'esercizio in ambito internazionale.
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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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Conceptual framework for financial reporting
2012Jill Collis, Andrew Holt, Roger Hussey
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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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