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Relevant bibliographies by topics / Conceptual Framework for Financial Reporting

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Academic literature on the topic 'Conceptual Framework for Financial Reporting'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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Journal articles on the topic "Conceptual Framework for Financial Reporting"

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Savina, N., N. Pozniakovska, and O. Miklukha. "CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 76–83. http://dx.doi.org/10.18371/fcaptp.v1i36.227624.

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The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years. In Ukraine, International accounting standards were adopted as the national standards for business and public sectors. The article analyzes the Conceptual Framework for Financial Reporting for the business sector entities, compares it with the Conceptual Framework for financial reporting for the public sector entities, and the current requirements of the Ukrainian legislation in the field of accounting and financial repor

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Van Offeren, Dick, Joop Witjes, and Tim Verdoes. "Ontwikkelingen in het conceptual framework." Maandblad Voor Accountancy en Bedrijfseconomie 87, no. 9 (2013): 355–64. http://dx.doi.org/10.5117/mab.87.21915.

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De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een fundamentele herziening toe. Samen met de Financial Accounting Standards Board (FASB) heeft de IASB de eerste fase van het Conceptual framework for financial reporting (framework 2010) voltooid. In deze eerste fase worden twee onderwerpen besproken. Dit zijn het doel van financiële verslaggeving en de kwalitatieve kenmerken van financiële verslaggeving.

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Van, Offeren Dick, Joop Witjes, and Tim Verdoes. "Ontwikkelingen in het conceptual framework." Maandblad Voor Accountancy en Bedrijfseconomie 87, no. (9) (2013): 355–64. https://doi.org/10.5117/mab.87.21915.

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De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een fundamentele herziening toe. Samen met de Financial Accounting Standards Board (FASB) heeft de IASB de eerste fase van het Conceptual framework for financial reporting (framework 2010) voltooid. In deze eerste fase worden twee onderwerpen besproken. Dit zijn het doel van financiële verslaggeving en de kwalitatieve kenmerken van financiële verslaggeving.

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Nowak, Wojciech A. "Financial reporting in the light of the systems approach and social sciences methodology: The conceptual frameworks perspective." Zeszyty Teoretyczne Rachunkowości 2018, no. 99 (155) (2018): 41–64. http://dx.doi.org/10.5604/01.3001.0012.2932.

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The keynote topic of this paper encompasses the process of financial reporting seen as a research process in the sense of social sciences methodology, from the perspective of the systems approach. Attention is focused on the cognitive aspect of conceptual frameworks for financial reporting. The paper aims to exam- ine whether a conceptual framework can be a theory for financial reporting. The research method is based on a foundational approach under the qualitative research method, encompassing descriptive and analytic approaches. There are two basic hypotheses: (a) a conceptual framework for

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Nowak, Wojciech Andrzej. "The new generation of the FASBs Conceptual Framework." Zeszyty Teoretyczne Rachunkowości 47, no. 1 (2023): 99–119. http://dx.doi.org/10.5604/01.3001.0016.2909.

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Purpose: The article presents and comments on the main structures, key approaches, and content of the new conceptual framework promulgated by the Financial Accounting Standards Board (FASB) in December 2021.Methodology/approach: Descriptive-analytical and content analysis.Findings: After presenting the modernization of FASBs conceptual approach towards financial reporting, the article presents the results of this modernization. It shows how the primary users have been redefined and it also describes the quality and constitutive elements of financial statements, how the components of these elem

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Uyob, Roslee, Ku Maisurah Ku Bahador, and Ram Al Jaffri Saad. "Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model." Journal of Entrepreneurship and Business 10, no. 2 (2022): 85–105. http://dx.doi.org/10.17687/jeb.v10i2.938.

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The objective of this paper is to develop a conceptual framework for understanding financial reporting preparers’ satisfaction and intention to switch from conventional to XBRL reporting. Based on the review and synthesis of relevant literature from prior XBRL adoption research, technology usage behavior, and the user satisfaction element in information system studies, gaps have been identified and a conceptual framework has been developed. This framework includes eight constructs, i.e., perceived ease of use, perceived usefulness, perceived compatibility, information quality, service quality,

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Tsugankov, Kim. "Conceptual Framework for Financial Reporting: Problems and Prospects." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 15, no. 1 (2021): 37–47. http://dx.doi.org/10.17323/j.jcfr.2073-0438.15.1.2021.37-47.

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The objective of this paper is to define the theoretical basis and clarify the fundamental concept of the Conceptual Framework for Financial Reporting (CFFR). This is because the theoretical basis for CFFR has not been properly defined, and the articulation of the fundamental concept in the document does not correspond to its actual meaning. In clarifying, we will analyse these attributes from a critical perspective and propose an alternative articulation. We apply a research method widely used in the USA based on semiotics, which construes accounting as a business language and requires

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Dennis, Ian. "What is a Conceptual Framework for Financial Reporting?" Accounting in Europe 15, no. 3 (2018): 374–401. http://dx.doi.org/10.1080/17449480.2018.1496269.

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Mojtaba, Ghanbarzadeh. "A Conceptual Framework of the Business Model Disclosure." International Journal of Management, Accounting and Economics 10, no. 1 (2023): 64–86. https://doi.org/10.5281/zenodo.7699045.

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The term business model (BM) is one of the topics that has recently been addressed in the area of accounting literature and seeks to explore how to improve the information content of financial statements. The present study is a qualitative research, in the first step in order to collect qualitative data, a framework for semi-structured queries with experts was developed after examining the scope of financial reporting literature and business model.  Subsequently, 23 well-known academic and executive experts in the field of financial reporting and business were selected through purposeful

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Rafinda, Ascaryan, Afiq Chamim Mubaroq, Putri Purwaningtyas, Hasan Aljafa, and Christian Rotimi Barika. "Sustainable Financial Management for Hospitals: A Conceptual Framework." Public Accounting and Sustainability 2, no. 1 (2025): 19–30. https://doi.org/10.18196/pas.v2i1.20.

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Research aims: This paper aims to develop a framework for sustainable financial management in hospitals by integrating economic, social, and environmental sustainability principles. The study identifies best practices in financial management through a literature review and provides guidelines for healthcare administrators and policymakers. Design/Methodology/Approach: This study uses a qualitative approach with literature analysis to develop a framework for sustainable financial management in hospitals, drawing on theoretical frameworks like Triple Bottom Line (TBL) and integrated reporting. R

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Dissertations / Theses on the topic "Conceptual Framework for Financial Reporting"

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Borsato, Elisa <1988&gt. "Il Conceptual Framework for financial reporting. Le attività." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6475.

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Gerber, Thinus Cornelius. "The conceptual framework for financial reporting represented in a Formal Language." Thesis, University of Pretoria, 2015. http://hdl.handle.net/2263/53017.

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The objective of this thesis is to investigate how the use of ontology technologies, as utilised in computing, can contribute towards formulating a globally acceptable Conceptual Framework for Financial Reporting (global CFfFR). The ideal being pursued in the financial reporting domain is a single set of high quality, principle-based accounting standards which are globally recognised (Barth, 2013b; Bullen & Crook, 2005; Stein, 2015) guiding the provision of decision-useful information to the users of financial reports (IASB, 2010a). The CFfFR, published by the International Accounting S

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Bence, David John. "The conceptual framework for financial reporting in the UK : the objectives and opinions of the participants in the financial reporting process." Thesis, University of the West of England, Bristol, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297910.

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Janse, van Rensburg Elsie Cecilia. "South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52984.

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This dissertation explores South African financial reporting students reading comprehension of the IASB s Conceptual Framework for Financial Reporting (Framework) and selected International Financial Reporting Standards (IFRS). In particular, this dissertation investigates differences in reading comprehension of various demographic groups, using the Cloze procedure. Analysis of differences in reading comprehension scores on the Framework revealed statistically significant differences between reading comprehension by language of instruction and the attendance, or not, of prior reading courses.

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El-Essely, M. A. M. "The conceptual framework for financial accounting and reporting in the developing countries : empirical study of the unified accounting system in Egypt." Thesis, City University London, 1987. http://openaccess.city.ac.uk/8331/.

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In most developing countries there has been an uncritical acceptance of foreign accounting methods without taking into consideration their unique environmental needs. This situation has created chaotic practices and confusion in operations and procedures in these countries (accounting schizophrenia). Recently, some of these countries have rushed to apply international accounting standards, also without considering their individual circumstances. The basic premise on which the research rests is that this situation can not be allowed to presist. There exists a critical need for a model for ident

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Lundh, Viktoria, and Frida Zarrabi. "Definitionen av tillgång och skuld : En studie av ingivna remissvar." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-581.

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Inom redovisning pågår det ständigt utvecklingsarbeten för att förbättra och förnya finansiellarapporter. Den ökade globaliseringen av kapitalmarknaden väcker många frågor hosinternationella normgivningsorgan och hos allmänheten. IASB publicerade under 2013 ettdiskussionsunderlag (DP/2013/1) mot bakgrund av föreställningsramen för finansiellrapportering, i vilket IASB föreslagit möjliga förändringar av standarderna. I uppsatsen varfokus på den föreslagna definitionen av tillgång och skuld som presenteras idiskussionsunderlaget. Fram till och med januari 2014 har IASB mottagit remissvar angåend

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Svensson, Marcus, and Amanda Hagos. "How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-450888.

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The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. By applying asymmetric information theory, behavioral decision theory and the concept of uniformity versus uniqueness, this study explores potential factors that influence information intermediaries’ understandability of companies’ revenue transactions. This study uses an explorative approach consisting of 8 s

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Jančí, Veronika. "Analýza možnosti implementace Koncepčního rámce IPSAS do české účetní legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264032.

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The main objective of this diploma thesis is to familiarize the readers with the Conceptual Framework relating to the International Public Sector Accounting Standards IPSAS. Introduction is dedicated to the public sector, its basic characteristics and its nature in general. For easier understanding of the issue is further discussed about international financial reporting systems; IFRS and US GAAP is mentioned primarily. The greatest scope is left to the main topic, to the Conceptual Framework IPSAS. The thesis discusses the basic principles and requirements for financial reporting of public se

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Čech, Vratislav. "Problémy vyplývající z rozdílů české účetní legislativy a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222625.

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Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesi

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Helus, Petr. "Regulace účetního výkaznictví ve Švýcarsku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75163.

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The paper deals with the problems of financial reporting in Switzerland. In the introduction, the reader gets the idea of the concept of regulation which is structured in two levels. Both of them are focused on more deeply in the following chapters. The first chapter analyses the regulation included in the "Commercial Code" (Obligationenrecht). Furthermore, the framework of the current Swiss commercial-law and the regulation of auditing are addressed. The second chapter focuses on the regulation based on the Swiss generally accepted accounting principles (Swiss GAAP FER), including their Conce

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Books on the topic "Conceptual Framework for Financial Reporting"

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Power, Michael K. On the idea of a conceptual framework for financial reporting. London School of Economics, Dept. ofAccounting and Finance, 1989.

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Gore, Pelham. Conceptual frameworks for financial reporting: An examination and explanation. International Centre for Research in Accounting, Lancaster University?, 1991.

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Caregradskaya, Yuliya, Ol'ga Sobol', Lana Arzumanova, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1897640.

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The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the organization, the reflection of financial results in accounting statements, the presentation of income tax information. Considerable attention is paid to the issue of preparation of financial statements by Russian organizations according to international s

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Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations". Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explai

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Kruglyak, Zinaida, and Marina Kalinskaya. Tax accounting and reporting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1978020.

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The textbook outlines the conceptual foundations of the organization and maintenance of tax accounting. Within the framework of general and special taxation regimes, the procedure for registration of primary documents and analytical registers of tax accounting, calculation of tax bases, as well as requirements for tax reporting are described. Separate paragraphs are devoted to the formation of accounting policies of business entities for tax purposes. A detailed review of the material makes it possible to gain extensive knowledge and skills in the field of computational and economic, design an

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Higson, Andrew. A reconfiguration of the external reporting conceptual framework conundrum. Loughborough University Banking Centre, 1997.

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Alexander, David. Financial reporting: The theoretical and regulatory framework. Gee, 1986.

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Alexander, David C. Financial reporting: The theoretical and regulatory framework. Van Nostrand Reinhold (UK), 1986.

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David, Alexander. Financial reporting: The theoretical and regulatory framework. Van Nostrand Reinhold, 1986.

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A, Wolfe David. A conceptual and epidemiological framework for child maltreatment surveillance. Health Canada, 2001.

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Book chapters on the topic "Conceptual Framework for Financial Reporting"

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Collis, Jill, Andrew Holt, and Roger Hussey. "Conceptual framework for financial reporting." In Business Accounting. Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_5.

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Mahar, Abdul Rauf, Ayesha Bhatti, Muhammad Junaid Ashraf, and Asfand Zubair Malik. "AAOIFI Conceptual Framework for Financial Reporting." In Financial Reporting for Islamic Financial Institutions. Routledge, 2023. http://dx.doi.org/10.4324/9781003381525-2.

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Collis, Jill, Andrew Holt, and Roger Hussey. "The conceptual framework for financial reporting." In Business Accounting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_5.

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Aluchna, Maria, and Maria Roszkowska-Menkes. "Non-financial Reporting. Conceptual Framework, Regulation and Practice." In Corporate Social Responsibility in Poland. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-00440-8_14.

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Davies, Mike, Ron Paterson, and Allister Wilson. "The quest for a conceptual framework for financial reporting." In UK GAAP. Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-13819-7_2.

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Davies, Mike, Ron Paterson, and Allister Wilson. "The quest for a conceptual framework for financial reporting." In UK Gaap. Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12998-0_2.

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Gholami-Jamkarani, Reza, Ibrahim Abed Mousa Alsabary, and Anmar Noori Dawood. "A Conceptual Framework for Islamic Financial Reporting: Key Components." In Springer Proceedings in Business and Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-96-4116-1_65.

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Bulycheva, Tatyana V., Antonina Yu Busheva, Elena V. Gudozhnikova, and Olga V. Eliseeva. "Conceptual Framework for Sustainable Development of International Financial Reporting Standards." In Sustainable Civil Infrastructures. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-70962-3_41.

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Dombrovskaya, Elena. "Development of the Conceptual Framework for Financial Reporting in the Context of Digitalization." In Digital Science 2019. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-37737-3_30.

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Ouda, Hassan. "Developing a Coherent Conceptual Framework of Public Sector Long-Term Financial Sustainability Accounting and Reporting." In Long-Term Financial Sustainability Accounting and Reporting in the Public Sector. Routledge, 2024. http://dx.doi.org/10.4324/9781003295174-3.

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Conference papers on the topic "Conceptual Framework for Financial Reporting"

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Muizniece, Katrina, Inga Grinfelde, and Jovita Pilecka-Ulcugaceva. "DIGITAL TOOLS AND CLIMATE ACTION: A FRAMEWORK FOR GHG EMISSIONS CALCULATION IN AGRICULTURE." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.61.

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The increased importance and availability of digital tool leaves an impact on shaping the digitalization of countries and their economies. Links between the digitalization and economic sector productivity and climate change risk adaptation and/or mitigation increase trough different streams have also been found. The use of digital tools can also help in decision making process in terms of climate change including the reduction of greenhouse gas (GHG) emissions. The aim of this study is to develop a base framework for a GHG emission calculation tool in the sector of agriculture. The tool framew

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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a g

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Katsarski, Nikolay. "FEATURES OF ACCOUNTING FOR LAND IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.66.

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In today's globalized society, it is becoming more and more necessary to include sustainable development ideas in accounting methods. The main concepts of land accounting within the context of sustainable development are covered in detail in this abstract. Sustainable development requires an accounting methodology that goes beyond typical financial measurements since it is defined by the balance of economic, social, and environmental components. We examine how social responsibility, resource efficiency, carbon footprint calculations, environmental impact assessments, and resource efficiency ar

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Yiting, Sun. "Research on Fairness of IASB Conceptual Framework in Financial Reporting." In 2021 International Conference on Financial Management and Economic Transition (FMET 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210917.017.

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Kuyumcu, Oğuz. "The Presentation of Financial Statements Within the Framework of the Public Sector Accounting Standards: A Comparison of DMS, EPSAS, and IPSAS." In 9th FEB International Scientific Conference. University of Maribor Press, 2025. https://doi.org/10.18690/um.epf.5.2025.74.

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This study examines Türkiye's compliance with the European Public Sector Accounting Standards (EPSAS) in the context of its European Union (EU) membership process. While Türkiye has already aligned its public accounting system with International Public Sector Accounting Standards (IPSAS), the potential adoption of EPSAS introduces new regulatory challenges. The study analyzes the conceptual framework of public sector accounting standards, comparing EPSAS, IPSAS, and Türkiye’s existing regulations. A case study on a municipal financial reporting system is used to highlight practical differences

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Moraru, Maxim, and Florin Boghean. "ESG audit and its impact on companies' financial performance." 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/issc2025.09.

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This study investigates how the implementation of ESG auditing practices affects corporate financial performance and stakeholder engagement. Through a qualitative analysis focused on the link between ESG standards and financial reporting, the research highlights the increasing role of ESG in shaping long-term value creation. The study reveals that companies integrating ESG auditing into their governance frameworks tend to benefit from improved investor confidence, reduced risk exposure, and more sustainable financial outcomes. The research approach combines conceptual analysis with a targeted

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Gomes, Ana Karla de Lucena, Victor Ranieri Bomfi m. Sampaio de Araújo, Wenner Gláucio Lopes Lucena, and Edilson Paulo. "CONTRIBUIÇÕES AO DISCUSSION PAPER A REVIEW OF THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: ANÁLISE DAS OPINIÕES EMITIDAS NAS CARTAS COMENTÁRIOS SOBRE O TERMO PRUDENCE." In 12th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2015. http://dx.doi.org/10.5748/9788599693117-12contecsi/ps-2424.

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Wei, Cao. "Construction of the Conceptual Framework for Financial Accounting." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5887059.

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Yosifova, Desislava, and Magdalena Petrova-Kirova. "Esg reporting implications for road carriers' financial outcomes." In XXI International May Conference on Strategic Management – IMCSM25 Proceedings, Bor, 30.05.2025. University of Belgrade - Technical Faculty in Bor, Bor, 2024. https://doi.org/10.5937/imcsm25722y.

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Until the end of 2023, European legislation does not impose an obligation but provides freedom to companies whether to implement ESG reporting. The conceptual idea of the study is to verify whether and to what extent non-financial ESG reporting of companies - road transport companies, has an impact on their financial results and subsequent business behavior (of their management and of external stakeholders - contractors and others). The analyzed sample includes 12 companies: 2 large Bulgarian companies from road freight transport (internationally licensed) and an additional sample of 10 SMEsub

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Druzhilovskaya, Tatyana, Emilia Druzhilovskaya, Natalia Morozova, Yulia Prikazchikova, and Tatyana Stozharova. "Problems of financial reporting transparency in the implementing national projects." In Human resource management within the framework of realisation of national development goals and strategic objectives. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ddjl7862.

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The most important factor in information transparency (IT) realization in the implementation of national projects (NP) is to increase the transparency of financial reporting (FR) of organizations. At the same time, our studies have shown the existence of a number of significant problems in this area. This article analyzes these problems and ways to solve them. The purpose of the study is to determine the current state of FR transparency of organizations as a factor in ensuring IT in the implementation of NP and to develop recommendations for solving the most pressing problems in this area. Dur

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Reports on the topic "Conceptual Framework for Financial Reporting"

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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.

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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.

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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.

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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,

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Ambler, Kate, Jeffrey Bloem, and Alan de Brauw. Financial services and logistics innovation within agri-food value chains: A conceptual framework. International Food Policy Research Institute, 2022. http://dx.doi.org/10.2499/p15738coll2.136491.

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Guruprasad, Sirigowri, Amir Bazaz, Manish Dubey, et al. Business Responsibility and Sustainability Reporting in India: An Analysis of Disclosures from 150 Companies. Indian Institute for Human Settlements, 2024. http://dx.doi.org/10.24943/brsri11.2024.

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Reporting on non-financial parameters is increasing across businesses worldwide and is largely been driven by corporate consciousness and regulatory interventions. The present study focuses on the current Business Responsibility and Sustainability Report (BRSR) framework and assesses emerging trends and patterns on sustainability reporting. We also identify critical gaps and insights meant for triggering widespread transformation leveraging reporting on key parameters as a starting point. Our present study and the analysis is based on sustainability disclosures of the top 150 companies listed

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Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.027.

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The monitoring and evaluation (M&E) Guidelines and Framework presented in this document (and in the accompanying M&E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions fo

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Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.025.

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The monitoring and evaluation (M&E) Guidelines and Framework presented in this document (and in the accompanying M&E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions fo

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Hooten, Christopher, and Carlo Pietrobelli. CMF in Review: 2006-2011. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0006906.

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This paper presents a retrospective review of several key areas of work of the Capital Markets and Financial Institutions Division (CMF) of the Inter-American Development Bank. Presented with each chapter as an independent piece, the paper analyzes the operations portfolio of CMF from 2006 to 2011 drawing on a unique classification system developed in conjunction with the Division's internal Operations and Project Database. The goal of this database and paper is to move beyond the existing analytical frameworks of the bank to a more conceptual framework that looks at the fundamental goals and

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Márquez, Gustavo, and Carola Álvarez. Poverty and the Labor Market in Venezuela: 1982-1995. Inter-American Development Bank, 1996. http://dx.doi.org/10.18235/0008782.

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The purpose of this paper is to describe the performance of the Venezuelan labor market between 1982 and 1995, and to analyze its impact on the evolution of poverty. This time period is one wherein Venezuela suffered from the consequences of both changes in the international financial market conditions, and a sustained deterioration of economic management. Growth and inflation were highly volatile, real wages fell in a sustained way, and poverty increased dramatically. The authors develop the idea that the main labor problem in Venezuela was the decrease is falling real wages, not unemployment

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García-Hiernaux, Alfredo, María T. González-Pérez, and David E. Guerrero. How to measure inFLAtion volatility. A note. Banco de España, 2023. http://dx.doi.org/10.53479/30092.

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This paper proposes a statistical model and a conceptual framework to estimate inflation volatility assuming rational inattention, where the decay in the level of attention reflects the arrival of news in the market. We estimate trend inflation and the conditional inflation volatility for Germany, Spain, the euro area and the United States using monthly data from January 2002 to March 2022 and test whether inflation was equal to or below 2% in this period in these regions. We decompose inflation volatility into positive and negative surprise components and characterise different inflation vola

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Lashley,, Jonathan, Katrine Smith, and Luwayne Thomas. Marginalisation and Gender: Tracking the Experiences of Caribbean Women Entrepreneurs (2015 to 2018). Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004539.

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Extant research has indicated that women are under-represented in business ownership in the Caribbean, and when they do establish businesses, that they underperform relative to men in business ownership. Drawing on a tracer survey (2015 to 2018) and in-depth interviews with women entrepreneurs from across the Caribbean, the research sought to identify the constraints to enterprise development and their underlying causes. Utilising a conceptual framework of enterprise marginalisation, which itself draws on a theory of social exclusion, the results indicate that, while growth influences the orde

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