4. Assurance on CSR/Sustainability reporting a) In recent years there have been a growing number of organisations voluntarily reporting on their non-financial performance. KPMG’s International Survey of Corporate Responsibility (2011: 6) found that: ‘95% of the 250 largest companies in the world (G250 companies) now report on their corporate responsibility (CR) activities‚ 66% of non-reporters are based in the US.’ There has been a growing trend in companies (especially in Europe) wanting to
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Framework The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by the IASB in September 2010. It superseded the Framework for the Preparation and Presentation of Financial Statements. © IFRS Foundation A21 Conceptual Framework CONTENTS paragraphs FOREWORD THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING INTRODUCTION Purpose and status Scope CHAPTERS 1 2 3 4 The objective of general purpose financial reporting The reporting entity to be added Qualitative characteristics
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Framework for Financial Reporting I am from England‚ and here in the UK‚ unlike most countries‚ our system of government has no comprehensive written constitution. Many countries do have such constitutions and in these circumstances the laws of the land are shaped and influenced by the constitution. Now while the International Accounting Standards Board (IASB) is not a country it does have a sort of constitution‚ in the form of the Conceptual Framework for Financial Reporting (the Framework)‚ that
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ACCT2542 Corporate Financial Reporting & Analysis Semester 2 – 2009 Version 1.0.3 Contents Page 3 Accounting for Income Tax Page 7 Consolidation Accounting – Principles Page 10 Consolidation Accounting – Wholly Owned Subsidiaries Page 15 Consolidation Accounting – Intragroup Transactions Page 19 Consolidation Accounting – Minority Interests Page 24 Consolidation Accounting – Indirect Ownership Page 26 Accounting for Asso Associates – The Equity Method
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HCS/325 Reporting Practice and Ethics Paper Working as a financial manager comes with a lot of responsibility; and a lot of standards of practice. Just like physicians and nurses‚ financial managers of health care organization have a set of rules and ethical guidelines they must follow in their practices. In this paper‚ I will explain what the four elements of financial management are
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Crime Reporting and Rates Response John Smith CJS/200 Crime Reporting and Rates Response The purpose of major crime reporting is to have a system in place that can produce statements on crimes based on statistics recorded by law enforcements agencies. This allows people to see what the crime is looking like in that area and make and adjustment to help resolve the problems. It is very important for a person looking for a new home to look at these reports before purchasing a home in that neighborhood
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Financial Reporting (Problem Part 2) Mark R. Mitchell XACC/290 August 31‚ 2014 Jeanette Butler Financial Reporting (Problem Part 2) While doing my analysis of the financial statement for the company Veritiv‚ I find that the company assets are listed in the proper order; that being the most readily converted to cash first. The order for Veritiv balance sheet is cash and equivalents‚ followed by receivables‚ then inventories‚ and other current assets. The next item listed is other current
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Crime Data Comparison Introduction The Uniform Crime Reporting Program is maintained by the Federal Bureau of investigation and is used by law enforcement nationwide. Data is gathered from eight different types of crimes such burglary‚ robbery‚ automobile theft‚ assault‚ homicide‚ rape‚ arson‚ and larceny more than 50 dollars. This information enables law enforcement agencies to distribute security‚ staff‚ and surveillance to locations with high crime rates. The following research will be discussing
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Accounting and Business Research‚ Vol. 40. No. 3 2010 International Accounting Policy Forum‚ pp. 259-273 259 The pros and cons of regulating corporate reporting: a critical review of the arguments Robert Bushman and Wayne R. Landsman* Abstract — In this paper‚ we distil essential insights about the regulation of financial reporting from the academic literature. The key objective is to synthesise extant theory to provide a basis for evaluating implications of pressures on the regulation of
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A. The main purpose is to of the (IASB) develop and issue International Financial Reporting Standards and Exposure Drafts‚ and Approve Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC). B. How is the IASB made up IASB is originally made up of 14 members from different countries with experience covering wide areas of accounting and business. The objectives of the ISAB are: (a) to develop‚ in the public interest‚ a single set of high
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