Results 251 to 260 of about 470,908 (292)

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, Marinoni Marco Angelo, Mazza Tatiana   +2 more
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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
openaire   +1 more source

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 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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Towards a conceptual framework for public sector financial reporting

Public Money & Management, 1990
What 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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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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Comprehensive Income, Fair Value, and Conservatism: A Conceptual Framework for Reporting Financial Performance

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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Financial reporting for public sector entities by conceptual framework

2017
The 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, 2014
Abstract 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, Stephen A. Coetzee, Astrid Schmulian   +2 more
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