Atnaujinkite slapukų nuostatas

El. knyga: Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role

Kitos knygos pagal šią temą:
Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive RoleDidesnis paveikslėlis
Kitos knygos pagal šią temą:

DRM apribojimai

  • Kopijuoti:

    neleidžiama

  • Spausdinti:

    neleidžiama

  • El. knygos naudojimas:

    Skaitmeninių teisių valdymas (DRM)
    Leidykla pateikė šią knygą šifruota forma, o tai reiškia, kad norint ją atrakinti ir perskaityti reikia įdiegti nemokamą programinę įrangą. Norint skaityti šią el. knygą, turite susikurti Adobe ID . Daugiau informacijos  čia. El. knygą galima atsisiųsti į 6 įrenginius (vienas vartotojas su tuo pačiu Adobe ID).

    Reikalinga programinė įranga
    Norint skaityti šią el. knygą mobiliajame įrenginyje (telefone ar planšetiniame kompiuteryje), turite įdiegti šią nemokamą programėlę: PocketBook Reader (iOS / Android)

    Norint skaityti šią el. knygą asmeniniame arba „Mac“ kompiuteryje, Jums reikalinga  Adobe Digital Editions “ (tai nemokama programa, specialiai sukurta el. knygoms. Tai nėra tas pats, kas „Adobe Reader“, kurią tikriausiai jau turite savo kompiuteryje.)

    Negalite skaityti šios el. knygos naudodami „Amazon Kindle“.

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model.

This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting.

Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.

Recenzijos

The boundaries that are set in all forms of corporate reporting not only demark the scope of information provided but represent the conjunction of accounting, economic concepts. Boundaries in reporting are concomitant with the boundaries of professional accountant, statutory auditors and assurance providers. As part of the neo-liberal narrative the boundary signifies the limits of the entitys responsibilities and the externalities left for governments and societies to deal with. In this insightful and though-provoking study, Dr Girella challenges the boundaries we imagine to exist in reporting and demonstrates that they are increasingly being redrawn and becoming more permeable. Mario Abela, Director, World Business Council for Sustainable Development

List of illustrations
x
Foreword xi
Stefano Zambon
Acknowledgements xiii
1 Introduction
1(24)
1.1 Why a book on reporting boundaries?
1(2)
1.2 Method of research
3(2)
1.3 Organisation of the book
5(1)
1.4 Boundaries in social management studies: some preliminary remarks
6(5)
1.5 Transplanting concepts across disciplinary boundaries: a proposed interpretive framework
11(14)
2 Boundaries in financial reporting
25(19)
2.1 Proprietary vs. entity theories
25(2)
2.2 The IASB and FASB views
27(7)
2.3 Some technical and measurement implications
34(6)
2.3.1 The case of special purpose entities
34(3)
2.3.2 Reporting boundaries and minority interests
37(3)
2.4 Conclusion
40(4)
3 Boundaries in non-financial reporting
44(25)
3.1 The sustainability reporting approaches
45(15)
3.1.1 The GRI Guidelines, the GRI Boundary Protocol and the GRI Standards
45(6)
3.1.2 The CDSB discussion paper and Framework
51(4)
3.1.3 The GHG Protocol, the SASB Standards, the A4S Guidelines and the TFCD Recommendations
55(5)
3.2 The `value creation'-based approaches
60(6)
3.2.1 The WICI Intangibles Framework
60(4)
3.2.2 The International Integrated Reporting <IR>: Framework
64(2)
3.3 EU Directive no. 95/2014 on Non-Financial and Diversity Information
66(1)
3.4 Conclusion
67(2)
4 From theory to practice: reporting boundaries from financial to integrated reporting and their professional implications
69(22)
4.1 From sustainability to integrated reports: maintenance or change of reporting boundaries?
69(4)
4.2 From annual to integrated reports (through intellectual capital): distance from and convergence to financial reporting boundaries?
73(1)
4.3 The hybrid approach
74(1)
4.4 A new dimension of the hybrid approach: the inclusion of the United Nations' Sustainable Development Goals
75(1)
4.5 Development of the reporting entity concept
76(5)
4.5.1 The function of the reporting entity concept
81(1)
4.6 The reporting boundary and the auditor
81(1)
4.7 Materiality and stakeholders
82(5)
4.7.1 The concept of materiality
82(2)
4.7.2 A babel of definitions
84(1)
4.7.3 Materiality judgements
85(1)
4.7.4 Implications of materiality for the reporting boundary
86(1)
4.8 Conclusion
87(4)
5 The boundaries in financial and non-financial reporting: A colossus built on shaky foundations?
91(18)
5.1 Boundaries in financial and non-financial reporting: a comparison
91(6)
5.2 The boundaries of financial and non-financial reporting: concluding remarks
97(12)
Name Index 109(3)
Subject Index 112
Laura Girella works with the IIRC where her responsibilities include strengthening the business case for IR and supporting the Italian market on its journey towards adopting IR. Since 2009 she has been organizing the "CFO Executive Master Programme" jointly run by the Department of Economics and Management, University of Ferrara and the National Association for CFOs (ANDAF).
Daugiau apie elektronines knygas Daugiau apie elektronines knygas
Pastovi nuoroda: https://www.kriso.lt/db/97804299966106e.html
Raktažodžiai: