Results 251 to 260 of about 313,883 (353)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

open access: yesAbacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge   +2 more
wiley   +1 more source

A quality framework for cryopreserved rodent disease models: INFRAFRONTIER quality principles in EMMA archiving and distribution. [PDF]

open access: yesMamm Genome
Ehlich H   +41 more
europepmc   +1 more source

Reliance as Promise

open access: yesAmerican Business Law Journal, EarlyView.
Abstract In the face of powerful criticism, the “reliance interest” continues to hold an impactful position in judicial and academic treatment of contract damages. And yet, the theoretical foundation of reliance damages for breach of contract remains unsettled.
Yehuda Adar, Efi Zemach
wiley   +1 more source

Traditional concepts of sound archiving and today’s challenges

open access: green
Gerda Lechleitner   +4 more
openalex   +1 more source

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