Discussion Paper On Responsibilities For Financial Reporting By Companies

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The End of Accounting and the Path Forward for Investors and Managers

Author : Baruch Lev
Publisher : John Wiley & Sons
ISBN 13 : 1119191084
Total Pages : 268 pages
Book Rating : 4.1/5 (191 download)

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Book Synopsis The End of Accounting and the Path Forward for Investors and Managers by : Baruch Lev

Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

The Boundaries in Financial and Non-Financial Reporting

Author : Laura Girella
Publisher : Routledge
ISBN 13 : 0429996616
Total Pages : 123 pages
Book Rating : 4.4/5 (299 download)

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Book Synopsis The Boundaries in Financial and Non-Financial Reporting by : Laura Girella

Download or read book The Boundaries in Financial and Non-Financial Reporting written by Laura Girella and published by Routledge. This book was released on 2018-03-16 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Stages of Corporate Social Responsibility

Author : Samuel O. Idowu
Publisher : Springer
ISBN 13 : 3319435361
Total Pages : 263 pages
Book Rating : 4.3/5 (194 download)

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Book Synopsis Stages of Corporate Social Responsibility by : Samuel O. Idowu

Download or read book Stages of Corporate Social Responsibility written by Samuel O. Idowu and published by Springer. This book was released on 2016-11-04 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a multidisciplinary and multifaceted view of the state of corporate social responsibility (CSR) development in organizations in different industries around the world. It is based on the assumption that companies today must shift their focus to their long-term prosperity and the complex and interrelated environmental, social, economic and political ecosystems within which they function. The book tracks ideas through to impacts, offering unique perspectives on stimulating topics such as awareness among female entrepreneurs in Nigeria, views of upper-management in Polish firms, Japanese CSR strategies and the social relevance of corporate initiatives, pragmatic approaches of CSR design principles in Scandinavia and many more. The book collects not only examples from different countries and global regions, but also cases from a diverse range of globally relevant industries. It discusses the different stages of CSR development at a professional, conceptual and strategic level, and integrates them into a comprehensive framework to define the adequate course of action for each stage.

Financial Reporting for Business and Practice 2004

Author : Paul Gee
Publisher : Gulf Professional Publishing
ISBN 13 : 9780406976628
Total Pages : 724 pages
Book Rating : 4.9/5 (766 download)

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Book Synopsis Financial Reporting for Business and Practice 2004 by : Paul Gee

Download or read book Financial Reporting for Business and Practice 2004 written by Paul Gee and published by Gulf Professional Publishing. This book was released on 2004-08-15 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler's Book-Keeping and Accounts, this updated edition contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies. This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.

External Environmental Disclosure and Reporting by Large European Companies

Author : Christopher James Hibbitt
Publisher : Rozenberg Publishers
ISBN 13 : 9051707754
Total Pages : 373 pages
Book Rating : 4.0/5 (517 download)

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Book Synopsis External Environmental Disclosure and Reporting by Large European Companies by : Christopher James Hibbitt

Download or read book External Environmental Disclosure and Reporting by Large European Companies written by Christopher James Hibbitt and published by Rozenberg Publishers. This book was released on 2004 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Instruments with Characteristics of Equity

Author :
Publisher :
ISBN 13 : 9781911040927
Total Pages : 147 pages
Book Rating : 4.0/5 (49 download)

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Book Synopsis Financial Instruments with Characteristics of Equity by :

Download or read book Financial Instruments with Characteristics of Equity written by and published by . This book was released on 2018 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Redefining Corporate Social Responsibility

Author : David Crowther
Publisher : Emerald Group Publishing
ISBN 13 : 1787561615
Total Pages : 253 pages
Book Rating : 4.7/5 (875 download)

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Book Synopsis Redefining Corporate Social Responsibility by : David Crowther

Download or read book Redefining Corporate Social Responsibility written by David Crowther and published by Emerald Group Publishing. This book was released on 2018-09-05 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a series of studies of aspects of CSR from around the world, this book re-examines the topic though the lenses of various disciplines and cultures. It shows that the subject is much wider than is generally perceived and that CSR is evolving in a way which has not been generally recognized within the academic community.

Auditors

Author : Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs
Publisher : The Stationery Office
ISBN 13 : 9780108473258
Total Pages : 386 pages
Book Rating : 4.4/5 (732 download)

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Book Synopsis Auditors by : Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

Download or read book Auditors written by Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2011 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors : Market concentration and their role, second report of session 2010-11, Vol. 2: Evidence

Corporate Financial Reporting

Author : Andrew Higson
Publisher : SAGE
ISBN 13 : 9780761971412
Total Pages : 244 pages
Book Rating : 4.9/5 (714 download)

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Book Synopsis Corporate Financial Reporting by : Andrew Higson

Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2003-02-28 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Disruption in Financial Reporting

Author : Krish Bhaskar
Publisher : Routledge
ISBN 13 : 1000372928
Total Pages : 93 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Disruption in Financial Reporting by : Krish Bhaskar

Download or read book Disruption in Financial Reporting written by Krish Bhaskar and published by Routledge. This book was released on 2021-01-21 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the global financial crisis of 2007–8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Despite the dramatically increased flow of information to shareholders and the public, this information flow has not always been meaningful or useful. Often it seems that it is not possible to see the wood for the trees. Financial scalds continue, as Wirecard, NMC Health, Patisserie Valerie, going back to Carillion (and many more) demonstrate. Financial and corporate reporting have never been so fraught with difficulties as companies fail to give guidance about the future in an increasingly uncertain world aided and abetted by the COVID-19 pandemic. This concise book argues that the changes have simply masked an increase in the use of corporate PR, impression management, bullet points, glossy images, and other simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts, images, and tables. The tone of the narrative sections in annual reports is often misleading. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. This provides a framework for a new era of forward-looking corporate reporting and guidance based on often conflicting multiple corporate goals. The book also examines and contrasts the latest thinking by the regularity authorities. Providing a compelling exploration of the industry’s failings and present difficulties, and the impact of future disruption, this timely, thought-provoking book will be of great interest to students, researchers, and professionals as well as policy makers in accounting, financial reporting, corporate reporting, financial statement analysis, and governance.

Legal Regulation of Corporate Social Responsibility

Author : Mia Mahmudur Rahim
Publisher : Springer Science & Business Media
ISBN 13 : 3642404006
Total Pages : 340 pages
Book Rating : 4.6/5 (424 download)

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Book Synopsis Legal Regulation of Corporate Social Responsibility by : Mia Mahmudur Rahim

Download or read book Legal Regulation of Corporate Social Responsibility written by Mia Mahmudur Rahim and published by Springer Science & Business Media. This book was released on 2013-11-27 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Even though Corporate Social Responsibility (CSR) has become a widely accepted concept promoted by different stakeholders, business corporations' internal strategies, known as corporate self-regulation in most of the weak economies, respond poorly to this responsibility. Major laws relating to corporate regulation and responsibilities of these economies do not possess adequate ongoing influence to insist on corporate self-regulation to create a socially responsible corporate culture. This book describes how the laws relating to CSR could contribute to the inclusion of CSR principles at the core of the corporate self-regulation of these economies in general, without being intrusive in normal business practice. It formulates a meta-regulation approach to law, particularly by converging patterns of private ordering and state control in contemporary corporate law from the perspective of a weak economy. It proposes that this approach is suitable for alleviating regulators' limited access to information and expertise, inherent limitations of prescriptive rules, ensuring corporate commitment, and enhance the self-regulatory capacity of companies. This book describes various meta-regulation strategies for laws to link social values to economic incentives and disincentives, and to indirectly influence companies to incorporate CSR principles at the core of their self-regulation strategies. It investigates this phenomenon using Bangladesh as a case study.

Finance Director's Handbook

Author : Glynis D Morris
Publisher : Elsevier
ISBN 13 : 0750687010
Total Pages : 1058 pages
Book Rating : 4.7/5 (56 download)

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Book Synopsis Finance Director's Handbook by : Glynis D Morris

Download or read book Finance Director's Handbook written by Glynis D Morris and published by Elsevier. This book was released on 2009-06-26 with total page 1058 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial reporting is becoming more onerous and complex, particularly for listed companies. Accounting scandals have led to a greater regulatory focus on the role of audit committees, non-executive directors, risk management and internal control which put the Finance Director under new and more stringent pressures. This quick reference manual provides extensive information on recent changes and authoritative coverage of all the financial operations a busy Finance Director has now to undertake. All the key business critical information is here in one book - everything a busy Finance Director needs access to. Written by professionals for professionals so that key information is easily accessed, assimilated and used. Detailed sections are devoted to audit, cash flow management, corporate transactions, financial reporting, management accounting, taxation and treasury and risk management. The vast range of business critical issues is constantly changing - to help you stay up to date, included in the price of the book are free regular on-line downloads of updates to legislation/standards Packed with over 1000 pages, on key areas such as audit, company law, corporate governance, financial reporting, investor relations - you'll never be stuck for an answer again Stay on top of the waves of legislation and standards as they roll in with the help of specialists in the field

Corporate Social Responsibility – Sustainable Business

Author : Rae Lindsay
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403522305
Total Pages : 620 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Corporate Social Responsibility – Sustainable Business by : Rae Lindsay

Download or read book Corporate Social Responsibility – Sustainable Business written by Rae Lindsay and published by Kluwer Law International B.V.. This book was released on 2020-06-17 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a dramatic departure from its voluntary origins, corporate social responsibility (CSR) is rapidly shifting to hold multinational companies accountable for more than traditional shareholder performance. This CSR movement is embracing new environmental, social and governance (ESG) frameworks that both promote global sustainability goals and enhance accountability for negative impacts businesses can have on ‘planet and people’. This collection of essays by leading businesspeople, international civil servants, legal practitioners, academics, and other experts offers a forward-looking and pragmatic perspective that illuminates the major themes in this movement towards increasingly sustainable, transparent and accountable business practices. The collection shows how CSR has evolved to account for societal pressures, environmental, climate change and human rights impacts, international policy imperatives and the practical challenges of regulating commercial activity that transcends borders. The chapters offer an in-depth examination of current issues including: international frameworks and multistakeholder initiatives catalysing foundational change; the shifting emphasis on corporate imperatives to avoid harm to third parties; trends in CSR, focused on assuring the planet's future sustainability and social stability; regulatory initiatives around the globe, including Europe, North America, Asia and Africa; and extended accountability for activities of corporate group members and supply chains. The pressure and business case for companies to incorporate CSR into corporate governance is intensifying with each quarter, shareholder meeting, and regulatory agenda. The integration of CSR and new ESG frameworks into multinational corporate strategy and operations is key to sustainable business models that can generate long-term value for the organization and all stakeholders. Their acceptance as cornerstones of 21st century business practice appears inevitable. Taking full account of the imperative for companies and their lawyers to grapple with the practical and legal challenges in this area, this volume is an invaluable and pragmatic addition to the practitioners’ toolbox at this important juncture in an ever-more dynamic field.

The Sustainable Business Blueprint

Author : Zabihollah Rezaee
Publisher : Taylor & Francis
ISBN 13 : 1040112072
Total Pages : 166 pages
Book Rating : 4.0/5 (41 download)

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Book Synopsis The Sustainable Business Blueprint by : Zabihollah Rezaee

Download or read book The Sustainable Business Blueprint written by Zabihollah Rezaee and published by Taylor & Francis. This book was released on 2024-08-14 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding how to build and manage a sustainability business plan has become a business imperative as investors demand, regulators require, and stakeholders increasingly expect companies to report their financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability information. This book provides both the rationale for and key practical steps in how to approach business sustainability factors of planning, performance, risk, reporting, and assurance. This comprehensive book covers all the areas that a business would need to embed, articulate, and execute a strategy of profit-with-purpose in promoting shared value creation for all stakeholders. It addresses drivers, sources, and international guidelines (GRI, IIRC, SASB, FASB, PCAOB, IAASB, ISSB) for prioritising business sustainability factors, and establishing the link between ESG performance and financial performance. It presents key performance indicators (KPIs) of ESP and ESG dimensions of sustainability performance. It also provides templates for performance, risk, and disclosure; presenting cases and examples of why to disclose ESG performance, what to disclose, and where and how to disclose ESG performance information. For businesses wanting a detailed understanding of how to deliver on these important areas, including boards of directors, senior management, financial officers, internal auditors, external auditors, legal counsel, investors, and regulators, this book is an invaluable resource.

Financial Reporting, 3rd Edition

Author : Janice Loftus
Publisher : John Wiley & Sons
ISBN 13 : 0730369463
Total Pages : 1358 pages
Book Rating : 4.7/5 (33 download)

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Book Synopsis Financial Reporting, 3rd Edition by : Janice Loftus

Download or read book Financial Reporting, 3rd Edition written by Janice Loftus and published by John Wiley & Sons. This book was released on 2020-02-25 with total page 1358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The third edition of Loftus’ Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of the new Conceptual Framework. This text is designed to be used across the 2nd and 3rd year financial accounting units. A hallmark feature of the text is that it provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts. The Financial Reporting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers.

Corporate Governance

Author : Chris A. Mallin
Publisher :
ISBN 13 : 0198806760
Total Pages : 437 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis Corporate Governance by : Chris A. Mallin

Download or read book Corporate Governance written by Chris A. Mallin and published by . This book was released on 2019 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most accessible introduction to corporate governance, providing broad, international coverage, whilst illustrating real world governance in action.

Accountability, Ethics and Sustainability of Organizations

Author : Sandro Brunelli
Publisher : Springer Nature
ISBN 13 : 3030311937
Total Pages : 201 pages
Book Rating : 4.0/5 (33 download)

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Book Synopsis Accountability, Ethics and Sustainability of Organizations by : Sandro Brunelli

Download or read book Accountability, Ethics and Sustainability of Organizations written by Sandro Brunelli and published by Springer Nature. This book was released on 2019-11-22 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.