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Books on the topic 'Conceptual Framework for Financial Reporting'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

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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2

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

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3

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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4

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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5

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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6

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

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7

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

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8

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

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9

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

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10

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

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11

Gore, Pelham. The FASB conceptual framework project, 1973-1985: An analysis. Manchester University Press, 1992.

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12

Key, Sydney J. International trade in banking services: A conceptual framework. Group of Thirty, 1991.

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13

S, Valberg Leslie, and Canadian Medical Association, eds. Planning the future academic medical centre: Conceptual framework and financial design. Canadian Medical Association, 1994.

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14

Oweye, Johnson A. A conceptual approach to the regulation of the UK corporate financial reporting system. The Polytechnic, 1989.

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15

American Institute of Certified Public Accountants. Financial reporting framework for small- and medium-sized entities: With implementation resources. American Institute of Certified Public Accountants, Inc., 2013.

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16

International Organization of Supreme Audit Institutions. Committee on Accounting Standards., ed. Accounting standards framework implementation guide for SAIs: Departmental and government-wide financial reporting. U.S. General Accounting Office, 1998.

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17

International Organization of Supreme Audit Institutions. Accounting Standards Committee. and United States. General Accounting Office., eds. Accounting standards framework implementation guide for SAIs: Departmental and government-wide financial reporting. U.S. General Accounting Office, 1998.

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18

Audit Commission for Local Authorities and the National Health Service in England and Wales., ed. Think piece: A new framework of financial reporting and accountability in local government. Audit Commision, 2001.

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19

New Zealand Society of Accountants. Accounting Research and Standards Board. A proposed framework for financial reporting in New Zealand: A package of seven exposure drafts. New Zealand Society of Accountants, 1992.

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20

Sutcliffe, Paul. Financial reporting in the public sector: A framework for analysis and identification of issues. Australian Accounting Research Foundation, 1985.

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21

Pontani, Franco. Il bilancio di esercizio delle società di capitali: Accounting philosophy e conceptual framework : la clausola generale (art. 2423 c.c.) ed i principi di redazione (art. 2423 bis c.c.). CEDAM, 2011.

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22

Kurmanova, Aliya. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2023978.

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The textbook reveals the conceptual foundations of the preparation and presentation of accounting (financial) statements, its composition and content, the procedure for the formation of accounting indicators of individual accounting statements, the basics and methodological aspects of the preparation of consolidated financial statements. In accordance with the course program, questions for self-control, tests and practical tasks for the formation of accounting indicators of accounting (financial) statements of a commercial organization are presented. Meets the requirements of the latest genera

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23

Gyetman, Viktor, Olga Rozhnova, Svyetlana Grishkina, et al. Financial Accounting. INFRA-M Academic Publishing LLC., 2017. http://dx.doi.org/10.12737/24378.

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The sixth edition of the textbook was prepared by a team of teachers of the FSBU VO "Financial University under the Government of the Russian Federation" for university students studying in the field of preparation "Economics." The textbook contains all the program questions on the academic discipline "Financial Accounting". The presentation is based on the current legislative and regulatory framework of the Russian Federation, taking into account the requirements of international financial reporting standards. The material of the publication includes a large number of examples, diagrams and f

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24

Shirobokov, Vladimir. Accounting (financial) statements in organizations of the agro-food complex. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2180076.

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The textbook has been prepared in accordance with the program of the discipline "Accounting (financial) reporting". Modern approaches to the formation and presentation of accounting (financial) statements by organizations of the agro-food complex are reflected. The conceptual provisions of the reporting of economic entities are disclosed. The methodology and methodology for the formation of balance sheet indicators, reports on financial results, changes in equity, cash flows, industry reporting forms, as well as the procedure for disclosing information in the notes to the reporting forms are d

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25

Nikiforova, Elena, Lyudmila Kupriyanova, and Ol'ga Shnayder. Management accounting and analysis. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2122904.

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The conceptual foundations of management accounting and analysis are revealed, the directions of theoretical and practical skills in assessing and determining effective management decisions are determined. The textbook material forms and consolidates the knowledge of the conceptual framework of managerial accounting and analysis. The main approaches to information support are described; applied tools aimed at ensuring the financial stability of a business are presented, practical situations that reveal its work, approaches to assessing the effectiveness of financial and economic activities bas

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26

Vlasyenko, Nikolay, Artem Tsirin, YEkatyerina Spyektor, et al. Dictionary on the Subject of Anti-Corruption. INFRA-M Academic Publishing LLC., 2016. http://dx.doi.org/10.12737/18663.

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Currently, the problem of combating corruption is in the center of attention of Russian society and the state. The legal and organizational framework for combating corruption has been formed. Anti-corruption legislation is constantly being improved, becoming more holistic and systematic, so further classification of its concepts is required. The Glossary contains more than 500 terms of Russian and foreign language origin, which are basic in the practice of combating corruption and are used in criminal, administrative and financial law of Russia; it guides the reader in a complex system o

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27

Abramov, Valeriy, Petr Alekseev, Aleksey Kuznecov, et al. Implementation of the national interests of the Russian Federation in cooperation with the APR countries. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1035215.

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The monograph written by the authors of the Financial University under the government of the Russian Federation. Researched forms of development of sub-regional integration unions with the participation of Asia-Pacific, identify priority areas of the strategic partnership between Russia and China. Formulated conceptual approaches to the definition of the economic interests of Russia in development of integration processes in the Asia-Pacific. A special place in the monograph is a proposal for the realization of economic interests of Russia in the framework of bilateral and multilateral economi

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28

Charaeva, Marina. Corporate finance management strategy: investments and risks. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1064905.

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The article examines and develops the methodological and methodological basis of corporate finance management in the context of their strategic development, when investment and financing decisions are particularly relevant from the point of view of determining acceptable risks and the financial well-being of the corporation. The conceptual and methodological foundations of analytical support for corporate finance management are developed, based on the definition of investment policy, its implementation through investment business planning and identification and assessment of financial risks in

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29

Muijnck, Sam, and Joris Tieleman. Economy Studies. Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789463726047.

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The Economy Studies project emerged from the worldwide movement to modernise economics education, spurred on by the global financial crisis of 2008, the climate crisis, and the COVID-19 pandemic. It envisions a wide variety of economics graduates and specialists, equipped with a broad toolkit, enabling them to collectively understand and help tackle the issues the world faces today. This is a practical guide for (re-)designing economics courses and programs. Based on a clear conceptual framework and ten flexible building blocks, this handbook offers refreshing ideas and practical suggestions t

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30

A conceptual framework for financial accounting and reporting: Vision, tool, or threat? Garland Pub., 1997.

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31

Macve, Richard. Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat? Taylor & Francis Group, 2015.

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32

Macve, Richard. Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat? Taylor & Francis Group, 2015.

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33

Macve, Richard. Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat? Taylor & Francis Group, 2016.

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34

Macve, Richard. Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat? Taylor & Francis Group, 2015.

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35

Macve, Richard. Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat? Taylor & Francis Group, 2015.

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36

Wong, Lily, Shirley Carlon, Chrisann Lee, Rosina McAlpine, and Lorena Mitrione. Financial Accounting: Reporting, Analysis and Decision Making - Conceptual Framework 2018 Update Custom Edition Print and Interactive E-Text. Wiley & Sons, Limited, John, 2023.

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37

International Financial Reporting Standards: As issued at 1 January 2014 ; this edition is published in two parts : The conceptual framework for financial reporting, the preface to international financial reporting standards (IFRSs) and the consolidated text of IFRSs including international accounting standards (IASs) and interpretations, as issued at 1 January 2014 ; (glossary of terms and index included). IFRS Foundation, 2014.

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38

Central government: Financial accountingand reporting framework. HM Treasury, 1988.

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39

Alexander, David. Financial Reporting: Theoretical and Regulatory Framework. Chapman & Hall, 1990.

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40

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

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41

Financial reporting: The theoretical and regulatory framework. 2nd ed. Chapman and Hall, 1991.

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42

D. A. V. I. D. ALEXANDER. Financial Reporting: The Theoretical and Regulatory Framework. Springer London, Limited, 2013.

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43

Jermakowicz, Eva K., and Greg F. Burton. International Financial Reporting Standards: A Framework-Based Perspective. Taylor & Francis Group, 2015.

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44

Jermakowicz, Eva K., and Greg F. Burton. International Financial Reporting Standards: A Framework-Based Perspective. Taylor & Francis Group, 2015.

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45

Jermakowicz, Eva K., and Greg F. Burton. International Financial Reporting Standards: A Framework-Based Perspective. Taylor & Francis Group, 2015.

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46

Jermakowicz, Eva K., and Greg F. Burton. International Financial Reporting Standards: A Framework-Based Perspective. Taylor & Francis Group, 2015.

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47

Jermakowicz, Eva K., and Greg Burton. International Financial Reporting Standards: A Framework-Based Perspective. Taylor & Francis Group, 2015.

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48

International Financial Reporting Standards: A Framework-Based Perspective. Taylor & Francis Group, 2015.

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49

Luca, Francesco De, and Lino Cinquini. Non-Financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence. Springer International Publishing AG, 2022.

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50

Non-Financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence. Springer International Publishing AG, 2023.

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