Relevant bibliographies by topics / Accounting and reporting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting and reporting'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Accounting and reporting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Accounting and reporting"

1

Edwards, Pam, and Jean Shaoul. "Reporting Accounting?" Accounting Forum 23, no. 1 (1999): 59–92. http://dx.doi.org/10.1111/1467-6303.00005.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Kotova, X. Yu, and N. N. Shakirova. "Capital accounting and liabilities problems in the context of economic processes reforming and international financial reporting standards introducing." Vestnik Universiteta, no. 1 (March 2, 2022): 130–37. http://dx.doi.org/10.26425/1816-4277-2022-1-130-137.

Full text
Abstract:
Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development, reflecting the economic processes globalisation and digitalisation, the emergence of new accounting objects and increasing requirements for the reporting quality. The essence of newly emerging accounting categories was analysed in the article, the definitions of “liabilities” in the International Financial Reporting Standards and domestic prac
APA, Harvard, Vancouver, ISO, and other styles
3

MALYARCHUK, I.I. "Accounting reporting in the enterprise management system." Market Relations Development in Ukraine №6(229)2020 130 (August 18, 2020): 76–83. https://doi.org/10.5281/zenodo.3989398.

Full text
Abstract:
The subject of the study is the use of accounting in the enterprise management system. The purpose of the study is to clarify the problematic aspects and the role of accounting as an element of the enterprise management system, optimization of the management decision–making process based on it. Methodology of work. To solve the problems the following research methods have been used: dialectical method of scientific knowledge, the analysis and synthesis method; comparison method; data generalization method. The results of the work: the role of accounting in the information support of the
APA, Harvard, Vancouver, ISO, and other styles
4

A., Archana T. "Green Accounting and Reporting among Indian Corporates." International Journal of Trend in Scientific Research and Development Volume-1, Issue-6 (2017): 1006–12. http://dx.doi.org/10.31142/ijtsrd4703.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Munoz, Elena, Lijuan Zhao, and David C. Yang. "Issues in Sustainability Accounting Reporting." Accounting and Finance Research 6, no. 3 (2017): 64. http://dx.doi.org/10.5430/afr.v6n3p64.

Full text
Abstract:
In the U.S., sustainability accounting reporting is developing and becoming more prevalent in public companies. This paper reviews accounting literature and Dow 30 companies’ websites, presents a comprehensive view of the landscape of sustainability accounting reporting, and identifies seven issues of the reporting frameworks of sustainability accounting, i.e., (1) definitions, (2) measurements and disclosures, (3) motivations, (4) compliance, (5) enforcement, (6) standardization, and (7) the ultimate effect on reliability and comparability.An archival analysis approach is used to summarize an
APA, Harvard, Vancouver, ISO, and other styles
6

Пиріжок, Стелла Євгеніївна, and Ерна Георгієвна Мельник. "Innovative enterprise accounting reporting features." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(45) (May 19, 2020): 78–82. http://dx.doi.org/10.26642/pbo-2020-1(45)-78-82.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Gallhofer, Sonja, and Jim Haslam. "Online reporting: accounting in cybersociety." Accounting, Auditing & Accountability Journal 19, no. 5 (2006): 625–30. http://dx.doi.org/10.1108/09513570610689631.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Токарев, Д. А., and Н. К. Муравицкая. "MONETARY DOCUMENTS: ACCOUNTING AND REPORTING." Chronoeconomics, no. 2(44) (May 12, 2024): 103–7. http://dx.doi.org/10.62832/e6106-5950-0080-u.

Full text
Abstract:
В данной статье рассмотрены вопросы касающиеся определения денежных средствах, их состав и экономическое содержание, в том числе денежных документов, место в бухгалтерском учете и отчетности. Особое место уделено нормативной базе организации бухгалтерского учета и составления финансовой отчетности, в составе которой отражаются и денежные средства, в том числе денежные документы, место которых в бухгалтерском балансе строго не определено нормативными документами. В статье подробно анализируется 11 раздел актива баланса, как место отражения денежных документов. В практической части дано описание
APA, Harvard, Vancouver, ISO, and other styles
9

Dumay, John. "Sustainability accounting and integrated reporting." Social and Environmental Accountability Journal 39, no. 1 (2018): 70–71. http://dx.doi.org/10.1080/0969160x.2018.1515160.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Bourmistrov, Anatoli. "Corporate Financial Accounting and Reporting." International Journal of Accounting 37, no. 1 (2002): 149–51. http://dx.doi.org/10.1016/s0020-7063(02)00129-2.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Accounting and reporting"

1

Moretto, Edoardo <1993&gt. "Financial Reporting and Management Accounting: can Management Accounting provide support and value for a high quality Financial Reporting?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14830.

Full text
Abstract:
In modern financial systems economic-financial information to the market is assuming an essential role in increasing market efficiency and in satisfying the investors's and istitutions's information need. Actually, financial information is the essential foundation of financial market operating mechanism since the role of such communication allows the reinforcement of relations between the enterprises and the financial system, through a faithful representation of business capabilities. It is the internal basic accounting system that keeps track of all the business activities. It is divided into
APA, Harvard, Vancouver, ISO, and other styles
2

Kotyk, Viktoriia, and Вікторія Романівна Котик. "Accounting and reporting of the small businesses." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/50101.

Full text
Abstract:
1. Pro rozvytok ta derzhavnu pidtrymku maloho i serednoho pidpryiemnytstva v Ukraini: Zakon Ukrainy vid 22.03.2012 № 4618-VI [On Development and State Support of Small and Medium Business in Ukraine: Law of Ukraine of March 22, 2012 No. 4618-VI]. zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/4618-17 (accessed 10 April 2020) [in Ukrainian]. 2. Liutyi, I.O., & Romaniuk, M.V. (2007). Problemy ta perspektyvy sproshchenoi systemy opodatkuvannia subiektiv maloho pidpryiemnytstva v Ukraini [Problems and prospects of a simplified tax system for small business entities in Ukra
APA, Harvard, Vancouver, ISO, and other styles
3

Mahieux, Lucas. "Essays in Financial Accounting and Auditing." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.

Full text
Abstract:
Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementa
APA, Harvard, Vancouver, ISO, and other styles
4

Aboud, Ahmed. "Segmental reporting after IFRS8 EU evidence." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=225824.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Frantz, Pascal. "Discretionary accounting choices : an information perspective." Thesis, London Business School (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.319344.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Mohamed, Nafsiah. "Privatisation of Malaysian telecommunications accounting and reporting change /." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources, 1996. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=59680.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Huang, Ching Choo. "Accounting for intellectual capital : internal and external reporting." Thesis, University of the West of England, Bristol, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.438779.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Dočekalová, Hana. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224550.

Full text
Abstract:
The diploma thesis deals with issues concerning reporting in the current business environment in a particular company. In the first chapter you can find theoretical knowledge regarding reporting. The second part focuses on an analysis of the current situation in reporting in a selected company. In the last part of the diploma thesis recommendations supporting further potential development of reporting in the selected company on the base of the analysis will be proposed.
APA, Harvard, Vancouver, ISO, and other styles
9

Hemus, Christopher David. "Segmental reporting disclosures in South Africa : requirements versus needs." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/15971.

Full text
Abstract:
Bibliography: pages 129-140.<br>Segmental reporting (breaking down information in financial statements between different business activities and different geographical areas) is mandatory for certain companies in South Africa in terms of the disclosure requirements of AC 115. Such requirements are similar to those contained in other international accounting statements and include the disclosure of turnover, total assets, and operating profit for each industry and geographical segment within which a company operates. The users of financial statements need segmental information to assess the ris
APA, Harvard, Vancouver, ISO, and other styles
10

LUO, Wei. "Determinants and implications of audit reporting lags in China." Digital Commons @ Lingnan University, 2012. https://commons.ln.edu.hk/acct_etd/15.

Full text
Abstract:
Timeliness is an essential attribute of corporate financial reporting as it affects the usefulness of information made available to external investors. The recognition that the length of audit is the single most important determinant influencing the timeliness of earnings announcements has motivated investigations on audit reporting lags in different countries. Nevertheless, there is a lack of research on this issue in China where the institutional environment for accounting and auditing practices is different from that of other countries. The growing interest in the Chinese stock market from
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Accounting and reporting"

1

Elliott, B. Financial accounting & reporting. 3rd ed. Prentice Hall Europe, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Jamie, Elliott, ed. Financial accounting & reporting. 3rd ed. PrenticeHall Europe, 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Jamie, Elliott, ed. Financial accounting & reporting. 4th ed. Financial Times Prentice Hall, 2000.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Elliott, Barry. Financial accounting & reporting. 5th ed. Pearson Education, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting reporting technology. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1870567.

Full text
Abstract:
The textbook reveals the essence of accounting statements, describes the practice of its formation in accordance with Russian regulatory documents. The essence of the main elements of financial statements is presented, as well as the influence of various factors on its informativeness is shown. The methods of forming the basic forms and explanations for accounting financial statements are considered in detail, recommendations are given on correcting errors in accounting and reporting. The content and technique of drawing up forms of tax reporting, reporting to state extra-budgetary funds and s
APA, Harvard, Vancouver, ISO, and other styles
6

Elliott, Barry. Financial accounting and reporting. Financial Times Prentice Hall, 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Schaltegger, Stefan, Martin Bennett, and Roger Burritt, eds. Sustainability Accounting and Reporting. Springer Netherlands, 2006. http://dx.doi.org/10.1007/978-1-4020-4974-3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Limmack, Robin John. Financial Accounting and Reporting. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Baldarelli, Maria-Gabriella, Mara Del Baldo, and Ninel Nesheva-Kiosseva. Environmental Accounting and Reporting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-50918-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Jamie, Elliott, ed. Financial accounting and reporting. Financial Times Prentice Hall, 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Accounting and reporting"

1

Alexander, David. "Accounting theory, or Accounting can be interesting." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Alexander, David. "Traditional accounting conventions." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Collis, Jill. "Financial Reporting Frameworks." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Treesa, Jency. "Financial Reporting." In Accounting for Managers. Routledge India, 2024. https://doi.org/10.4324/9781003461159-13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Treesa, Jency. "Sustainability Reporting." In Accounting for Managers. Routledge India, 2024. https://doi.org/10.4324/9781003461159-14.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Rimmel, Gunnar. "Integrated reporting." In Accounting for Sustainability. Routledge, 2020. http://dx.doi.org/10.4324/9781003037200-12.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Rimmel, Gunnar. "Integrated Reporting." In Accounting for Sustainability, 2nd ed. Routledge, 2025. https://doi.org/10.4324/9781003488446-13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Bergant, Živko. "Accounting and Reporting." In Accountancy and Social Responsibility. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77928-3_3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Bini, Laura, and Marco Bellucci. "Accounting for Sustainability." In Integrated Sustainability Reporting. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-24954-0_2.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Laine, Matias, Helen Tregidga, and Jeffrey Unerman. "Sustainability reporting." In Sustainability Accounting and Accountability, 3rd ed. Routledge, 2021. http://dx.doi.org/10.4324/9781003185611-7.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Accounting and reporting"

1

Shkurti (Perri), Rezarta. "Cloud Computing in Accounting and Digital Financial Reporting in Albania." In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.199.

Full text
Abstract:
Recent technological changes have had a great impact on the accounting and financial environment all over the world. Albania has also been affected by these changes and developments such as the widespread use of interactive accounting information packages, financial web report­ing, and cloud computing. This paper tries to analyze the current situation of accounting and financial reporting in Albania and the impact that web reporting and cloud computing have had on the simplification of account­ing procedures. Several tools such as online reporting and Extensive Busi­ness Reporting language are
APA, Harvard, Vancouver, ISO, and other styles
2

Elizabeth, Sugiarto D., Estralita Trisnawati, and M. F. Djeni Indrajati. "The Accounting Educators’ Perceptions of Integrated Reporting." In Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210507.004.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Stanescu, Sorina Geanina, Constantin Aurelian Ionescu, and Mihaela Denisa Coman. "Green Accounting - Pivot of Non-Financial Reporting." In International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.). LUMEN Publishing House, 2020. http://dx.doi.org/10.18662/lumproc/gidtp2018/22.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Stelea, Ionela, and Galina Badicu. "Accounting and reporting of the single tax." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.28.

Full text
Abstract:
The information technology sector has become an essential vector of economic and social transformation in the Republic of Moldova, contributing substantially to increasing the competitiveness and attractiveness of the national economy. In this context, the "Moldova IT Park" plays a central role in facilitating a stimulating tax environment, characterized by the application of a flat tax, which supports innovation, investment attraction and entrepreneurial development. Favorable tax provisions not only support existing residents, but also encourage the emergence of startups and the involvement
APA, Harvard, Vancouver, ISO, and other styles
5

Ormin, Koholga, and Musa Jerry. "International Financial Reporting Standards Adoption and Financial Reporting Information Overload: Evidence from Nigerian Banks." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Chiprisean, Maria. "The impact of creative accounting on financial reporting." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.27.

Full text
Abstract:
Accurate financial data is essential for effective entity management; nonetheless, due to the intricacy of economic data and psychological factors, innovative accounting techniques frequently arise. This research examines the repercussions of such practices on the evaluation of an entity's true financial standing. Through literature review and analysis, key motivations for resorting to creative accounting techniques are identified, including tax reduction, regulatory flexibility exploitation, and managerial remuneration enhancement. Additionally, methods for curtailing creative accounting are
APA, Harvard, Vancouver, ISO, and other styles
7

Michalczuk, Grażyna, and Urszula Konarzewska. "CSR REPORTING AS A PRODUCT OF SOCIAL ACCOUNTING." In 2nd International Scientific Conference - Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School - Maribor, Slovenia; Integrated Business Faculty - Skopje, Macedonia; Faculty of Management - Zajecar, Serbia, 2018. http://dx.doi.org/10.31410/eman.2018.973.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Harea, Ruxanda, and Ruslan Harea. "Accounting and financial reporting in times of crisis." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.41.

Full text
Abstract:
Economic crises significantly impact accounting and financial reporting, requiring adjustments in standards, asset valuations, and risk assessments. This study analyzes the effects of recent economic downturns on accounting practices, focusing on IFRS and GAAP adaptations, regulatory responses, and corporate strategies for transparency and sustainability. The case study on the aviation industry illustrates the practical consequences of financial crises on asset impairment, liquidity management, and financial disclosures. The findings highlight the growing role of digitalization and sustainable
APA, Harvard, Vancouver, ISO, and other styles
9

Dolghi, Vladimir. "Non-financial reporting: The practice of the insurance sector in the Republic of Moldova." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.14.

Full text
Abstract:
Non-financial reporting for stakeholders helps to evaluate the performance of the reporting entity, strengthen the relationship with the community and increase capital. In order to identify the current problems regarding non-financial reporting within entities from the insurance sector in the Republic of Moldova, the author analyzed the normative framework, research opinions regarding non-financial reporting and its benefits in the decision-making process, tested the practices and possibilities of reporting by entities in the given sector of the national economy. The study is carried out on th
APA, Harvard, Vancouver, ISO, and other styles
10

Bychkova, Svetlana, and Zhanna Mikhailova. "Disclosure of the principles in the accounting and reporting of railway transport enterprises sustainable development." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.19.

Full text
Abstract:
The results of sustainable development are indicators of efficiency, responsibility of business to society and the state. Railway transport reporting indicators are of interest in terms of their presentation, content and reflection in one format or another. The paper structures the reporting of railway organizations from the point of view of targeting and content. The study of indicators reflecting the principles of sustainable development was carried out based on using methods of comparison, analysis, and allocation when working with the reporting of transport organizations. Information on fi
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Accounting and reporting"

1

CORPS OF ENGINEERS WASHINGTON DC. Financial Administration: Accounting and Reporting - Military Activities. Defense Technical Information Center, 1996. http://dx.doi.org/10.21236/ada404223.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Lewis, Alan, and Suzanne Greene. GLEC Framework for Logistics Emissions Accounting and Reporting. Smart Freight Centre, 2019. http://dx.doi.org/10.46461/glecframework.

Full text
Abstract:
The Global Logistics Emissions Council Framework is the industry standard for calculating and reporting carbon emissions from freight transportation consistently across supply chains. The method is in alignment with Greenhouse Gas Protocol, Global Green Freight Action Plan, CDP, and the Science-Based Targets initiative.
APA, Harvard, Vancouver, ISO, and other styles
3

Gilligan, Kimberly V., and John A. Oakberg. Nuclear Material Accounting and Reporting Information Systems: Capabilities Review. Office of Scientific and Technical Information (OSTI), 2014. http://dx.doi.org/10.2172/1162083.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Levina, T. A., and I. V. Sokratova. The distance learning course «Information technologies in accounting and reporting». OFERNIO, 2018. http://dx.doi.org/10.12731/ofernio.2018.23534.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Peters, Sandra, and Matthew Winters. Comment Letter to FASB on Disaggregation of Income Statement Expenses. CFA Institute, 2023. http://dx.doi.org/10.56227/23.2.8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Peters, Sandra, and Matthew Winters. Comment Letter to the FASB on Measurement in the Financial Statements. CFA Institute, 2024. http://dx.doi.org/10.56227/24.2.5.

Full text
Abstract:
CFA Institute comments on the FASB exposure draft of the Proposed Statement of Financial Accounting Concepts - Concepts Statement No. 8, Conceptual Framework for Financial Reporting Chapter 6: Measurement.
APA, Harvard, Vancouver, ISO, and other styles
7

Rickels, Wilfried, Wolfgang Koeve, Felix Meier, Marius Paschen, Christian Rischer, and Ignacio Saldivia. Report on appropriateness of accounting schemes to assign carbon credits to ocean NETs. OceanNets, 2023. http://dx.doi.org/10.3289/oceannets_d1.2.

Full text
Abstract:
Carbon accounting is essential for quantifying carbon removal and determining required offsets. The valuation goes beyond mere measurement, taking into account factors such as temporary storage and the social cost of carbon (SCC). These valuations inform the issuance of carbon offsets, but governance frameworks also play a role in their issuance. For ocean-based carbon removal methods, such as ocean iron fertilization and blue carbon projects, cost-benefit accounting supported by SCC assessments is appropriate. Challenges arise for integration compliance systems such as the EU Emissions Tradin
APA, Harvard, Vancouver, ISO, and other styles
8

van Aalst, Maarten. Addressing Climate Risk Management in IDB Operations: Options for Project Screening and Analysis, based on Emerging International Guidance and Practice. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0009135.

Full text
Abstract:
The paper intends to explain how ex ante climate proofing in the project cycle relates to other bank activities concerning adaptation to climate change, such as: (i) accounting and analysis for IDB reporting with respect to climate change, (ii) incorporating adaptation in country and sector-level programming, (iii) local and project-level pilot or case studies to gain practical experience, and (iv) capacity development within the IDB and its client countries.
APA, Harvard, Vancouver, ISO, and other styles
9

Zakkour, Paul, and Greg Cook. Measurement, reporting and verification and accounting for carbon dioxide removal in the context of both project-based approaches and national greenhouse gas inventories. IEAGHG, 2024. http://dx.doi.org/10.62849/2024-09.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0001470.

Full text
Abstract:
This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica,
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Accounting and reporting' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography