Integrated reporting: perspectives of corporate report preparers and other stakeholders
نویسندگان
چکیده
منابع مشابه
Micro-Entity Financial Reporting: Perspectives of Preparers and Users
Small and Medium Practices Committee The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the accountancy profession worldwide and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards and sp...
متن کاملAssessing quality assessment of corporate social reporting: UK perspectives
This paper examines evaluation systems of UK corporate environmental and social reporting (CSR). Three issues are addressed: what do corporations and quality assessors (QAs) regard as quality CSR; problems with quality assessment in practice, and; formal monitoring processes and award schemes as a determinant and driver of CSR. Findings are informed by interviews with four UK-based assessment o...
متن کاملCorporate Sustainability Reporting and Measuring Corporate Performance
Corporate sustainability reporting and the measurement of environmental, social, economic and governance performance are discussed in the paper. These are necessary tools of top management for the company strategy choice of sustainable success. In doing so, the relationship between company performance and these factors is important, therefore, the need to develop the modern and advanced methods...
متن کاملCorporate Reporting of Intangible Assets: A Progress Report
At its last meeting, the Committee agreed to contribute to the Organisation's two-year horizontal project on New Sources of Growth: Intangible Assets, with a report covering the reporting of intangible assets (IA) and progress made in this area in recent years. This report provides an update on the nature and quality of reporting on intangible capital in member countries, building on prior work...
متن کاملThe Proposed Goodwill Impairment Test – Implications for Preparers, Auditors and Corporate Governance
Accounting for goodwill is again controversial as Australia adopts international accounting standards from 1 January 2005. The current method of accounting for goodwill will change dramatically as detailed in the AASB’s ED109 and IASB’s ED3. Goodwill acquired in a business combination will no longer be amortised but rather goodwill will be tested for impairment annually (ED3, para 54). This pap...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Sustainability Accounting, Management and Policy Journal
سال: 2019
ISSN: 2040-8021
DOI: 10.1108/sampj-02-2018-0043