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The Boundaries in Financial and Non-Financial Reporting
Af: Laura Girella Engelsk Hardback
SPAR
kr 198
The Boundaries in Financial and Non-Financial Reporting
Af: Laura Girella Engelsk Hardback

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.

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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.

Produktdetaljer
Sprog: Engelsk
Sider: 116
ISBN-13: 9781138586901
Indbinding: Hardback
Udgave:
ISBN-10: 1138586900
Udg. Dato: 22 mar 2018
Længde: 14mm
Bredde: 145mm
Højde: 222mm
Oplagsdato: 22 mar 2018
Forfatter(e): Laura Girella
Forfatter(e) Laura Girella


Kategori Finansrapportering og årsregnskaber


Sprog Engelsk


Indbinding Hardback


Sider 116


Udgave


Længde 14mm


Bredde 145mm


Højde 222mm

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