Log in

Relevant bibliographies by topics / Conceptual Framework for Financial Reporting / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Conceptual Framework for Financial Reporting.

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

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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

Select a source type:

Consult the top 47 dissertations / theses for your research on the topic 'Conceptual Framework for Financial 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.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

5

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/.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

10

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

Vlčková, Zuzana. "HARMONIZACE ÚČETNICTVÍ SE ZAMĚŘENÍM NA PROCES KONVERGENCE IFRS A U. S. GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73849.

Full text

Abstract:

This thesis explains the main purposes and aims of the convergence process between International Financial Reporting Standards and the American Generally Accepted Accounting Prinicples in a join projects between IASB (International Accounting Standards Board) and FASB (Financial Accounting Standard Board). In respect of the join projects, two are described. These are: "Revenue recognition" and "Presentation of financial statements". A major part of the financial statement element is the draft of statement of comprehensive income. Readers of this thesis will find included information about IFRS

APA, Harvard, Vancouver, ISO, and other styles

12

Solomon, Aris. "An investigation into a conceptual framework for corporate environmental reporting." Thesis, University of Sheffield, 1998. http://etheses.whiterose.ac.uk/6024/.

Full text

Abstract:

The objective of this thesis is to develop a way forward for voluntary corporate environmental reporting in Britain, given the absence of any new legislation requiring mandatory corporate environmental disclosure, with the principal aims of beginning the process of making the implicit reporting framework explicit, investigating user needs, and identifying the level of consensus between three groups. These are a normative, interested party and company group. The thesis develops a theoretical conceptual framework model, with a disclosure and reporting component, and investigates the model empiri

APA, Harvard, Vancouver, ISO, and other styles

13

Fu, Winnie. "Small business modelling within the financial accounting conceptual framework." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape8/PQDD_0006/MQ41701.pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Gore, Pelham. "The FASB Conceptual Framework project 1973-1985 : an analysis." Thesis, Lancaster University, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.279329.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Osuji, Onyeka Kingsley. "Establishing the legal framework for non-financial reporting by multinational enterprises." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511239.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Tol, Rick, Tuba Atabey, and Kerstin Antonsson. "Integrated Reporting <IR> Framework - a strategic move to sustainability?" Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-18392.

Full text

Abstract:

Global society is threatened by many social and ecological challenges, together they form a complex environment defined in this thesis as the sustainability challenge. Organizations have a major impact on this challenge, with business strategy being the leverage point. This thesis identifies the gaps and recommendations to address those gaps to strategically move organizations towards reaching a sustainable society. The <IR> Framework by the IIRC is a reporting structure and method that includes sustainability elements within a business orientated context. Through 20 interviews, report c

APA, Harvard, Vancouver, ISO, and other styles

17

Látalová, Marie. "Webová aplikace pro finanční reporting společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-316935.

Full text

Abstract:

This master´s thesis deals with designing a web application for the purpose of providing management with requested financial information. In the theoretical part are explanations of targets, methods, and principles of databases, information systems, programing in PHP, Nette Framework, definition of Business Intelligence, financial data followed by an analysis of the current state of the company's finances. The practical part describes the development of the application and it's usage. This thesis then concludes with an economic evaluation of the designed application.

APA, Harvard, Vancouver, ISO, and other styles

18

Hindley, Adorita Tertia. "Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African mining industry / Adorita Tertia Hindley." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8701.

Full text

Abstract:

In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement

APA, Harvard, Vancouver, ISO, and other styles

19

Schöllhammer, Rainer. "Financial reporting by insurers : development of an insurance-specific accounting framework from the perspective of equity security analysis /." [S.l. : s.n.], 2003. http://www.gbv.de/dms/zbw/363116818.pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Bettington, Jacqueline J. "Unpacking director financial literacy." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/86056/1/Jacqueline_Bettington_Thesis.pdf.

Full text

Abstract:

The social and economic effects of high profile governance scandals such as the National Safety Council, HIH and Centro have triggered much debate, reform and research into predicting and preventing future failures. While this has meant director financial literacy is now recognised as a core capability required of each individual director, there has been little guidance on what this capability involves other than the very general statement of being able to 'read and understand financial statements'. This thesis presents the results of a Delphi study aimed at identifying the core concepts a dir

APA, Harvard, Vancouver, ISO, and other styles

21

Moroga, Denis wangwi. "An appraisal of the Institutional framework under the Kenyan proceeds of crime and Anti-Money laundering act, 2009." University of the Western Cape, 2017. http://hdl.handle.net/11394/6367.

Full text

Abstract:

Department of Criminal Justice and Procedure<br>Money laundering (ML) evolves in tandem with global technological advancement. This phenomenon calls for multi-faceted responsive measures at national and international levels to combat this nefarious crime.1 Today, combating ML requires co-operation among, inter alia, financial intelligence units (FIUs), reporting institutions, law enforcement agencies, the judiciary, as well as inter-state co-operation. In response to the ML threat, Kenya has adopted comprehensive anti-money laundering (AML) laws, such as the Proceeds of Crime and Anti- Money L

APA, Harvard, Vancouver, ISO, and other styles

22

Eakpisankit, Araya. "The quality of corporate environmental reporting (CER) : theory and practice." Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558898.

Full text

Abstract:

Due to the fact that corporate environmental reporting (CER) is largely voluntary and unregulated, practice has evolved in the absence of a meaningful conceptual framework. This lack of a normative theory stating what should be the content of CER as well as the methods for measuring reported information being largely volumetric or content based, is advanced as a major limitation in the existing literature. In this study, the wellestablished conceptual frameworks for financial reporting are adapted as the basis for a CER conceptual framework in which four characteristics of CER indicate its qua

APA, Harvard, Vancouver, ISO, and other styles

23

Alrabiah, Abdulrahman A. "Developing a Computational Framework for Regulatory Policy Change Governance System: Case of Financial Regulation in Saudi Arabia." Thesis, Griffith University, 2022. http://hdl.handle.net/10072/414586.

Full text

Abstract:

This doctoral thesis presents novel technological and systematic solutions to improve business process change practices and solve regulatory policy implementations in central banks that encounter inefficiencies and shortcomings due to multidimensional constraints and complex setups. Central banks deal with complicated relationships (other central banks, commercial banks, consumers, and exogenous bodies) that require a sophisticated tool that can provide constant measurements for each node. The nature of these multi-actor challenges in the global regulatory financial systems suggests an informa

APA, Harvard, Vancouver, ISO, and other styles

24

Baker, Shannon Bruce. "Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework." Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/9488.

Full text

Abstract:

Bibliography: leaves 129-134.<br>The objective of this study was to evaluate the views of both preparers and users of financial statements on a number of issues related to South African Futures Exchange (SAFEX) financial instruments. These issues related to the perceptions of the SAFEX market price as a measure of fair value for financial reporting purposes, as well as perceptions of the International Accounting Standards Committee (IASC) asset and liability definition. These were formulated into the hypotheses set out in chapter 1. The objectives of the study were achieved by a literature sea

APA, Harvard, Vancouver, ISO, and other styles

25

Aripin, Norhani. "The determinants of financial ratio disclosures and quality: Australian evidence." Thesis, Curtin University, 2010. http://hdl.handle.net/20.500.11937/2152.

Full text

Abstract:

This thesis seeks to explain the extent and quality of financial ratio disclosures within the 2007 annual reports of 300 Australian listed firms. Agency theory is utilised as the underlying theoretical framework. The extent of financial ratio disclosures (EFRD) is captured through a 43-item financial ratio disclosures index. A 12- item qualitative matrix using the IASB Conceptual Framework is created measuring the quality of financial ratio disclosures (QFRD).The findings reveal that the EFRD of sample firms is 5.3%. Share Market Measures, Capital Structure and Profitability are slightly more

APA, Harvard, Vancouver, ISO, and other styles

26

Stehlíková, Simona. "Koncepční rámec standardů IPSAS a možnosti jeho budoucí implementace v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198042.

Full text

Abstract:

The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech

APA, Harvard, Vancouver, ISO, and other styles

27

Shen, Jing. "Investigation of how to implement successful KPIs for organizations – based on an empirical study at an international organization." Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-121201.

Full text

Abstract:

In the information age, KPIs (Key Performance Indicators) are commonly used for business performance measurement in organizations; however there’s no single best way about how to implement KPIs, which means that a company can select any arbitrary suitable KPIs. The thesis will do research and investigations based on existing academic theory and a case study in an international logistic company. The research was aiming at helping organizations to develop and implement successful KPIs that are effective, complete, and aligned with their business strategy and which conforms to scientific theories

APA, Harvard, Vancouver, ISO, and other styles

28

Kubínová, Adéla. "FORMOVÁNÍ A VÝZNAM PRAVIDEL pro účtování a vykazování." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205424.

Full text

Abstract:

This thesis deals with accounting issue regarding the rules for accounting and reporting. The fundamental part is a characteristic of generally accepted accounting principles, their forming and importance in the international financial scale. The aim of the thesis is to describe the process and conditions of the development of these principles and illustrate the impact of breaching of selected fundamental assumptions on the financial statements.

APA, Harvard, Vancouver, ISO, and other styles

29

Kuželová, Simona. "Zařazení IFRS do systému učiva účetnictví na obchodních akademiích." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197840.

Full text

Abstract:

In my master thesis I am dealing with the question of involving the subject International Financial Reporting Standards into the subject Accounting at the Secondary schools of Economics. IFRS are shortly introduced in the first chapter. In the next chapter are discussed the reasons pro and con involving this question into the subject system, they are supported by recently made researches and knowledges. This chapter last but not least contains own analysis of school educational programs of chosen Secondary schools of Economics. The third chapter summarizes the results of questionnaire research

APA, Harvard, Vancouver, ISO, and other styles

30

Sousa, Fernández Francisco. "El resultado global en el ámbito de la información financiera internacional: marco conceptual, análisis comparado de normas y un estudio empírico para grupos europeos cotizados en NYSE y NASDAQ." Doctoral thesis, Universidad de Cantabria, 2007. http://hdl.handle.net/10803/10592.

Full text

Abstract:

Esta Tesis Doctoral plantea como objetivo general verificar desde una óptica conceptual (Capítulo I), normativa (Capítulo II) y empírica (Capítulo III), si el resultado global -comprehensive income- presenta una mayor relevancia o calidad informativa que el resultado neto -net income-, en particular, para los inversores, considerados en el Marco Conceptual como usuarios de referencia.De este modo, el Capítulo I, hemos revisado los fundamentos teóricos sobre los que se sustenta el resultado global, particularmente en la literatura y regulación contables norteamericanas, destacando que con su a

APA, Harvard, Vancouver, ISO, and other styles

31

Ďuricová, Lenka. "Vykazování nehmotných aktiv v různých účetních systémech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-319407.

Full text

Abstract:

The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.

APA, Harvard, Vancouver, ISO, and other styles

32

Gabrhelíková, Zdeňka. "Transformace IFRS do českých účetních standardů - některé problémy aplikované do podmínek vybrané fi." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221397.

Full text

Abstract:

Diploma work inquires processing of financial statements according International Financial Reporting Standards IFRS and also according current legal adaptation of financial statements in Czech Republic. The work reveals crucial differences in financial reporting of concrete Small Enterprises Company. It demonstrates the influence of financial reporting on income. The work points out necessity of harmonization of national accounting standards with IFRS.

APA, Harvard, Vancouver, ISO, and other styles

33

Guarino, Caterina. "Il Conceptual Framework For Financial Reporting." Tesi di dottorato, 2016. http://www.fedoa.unina.it/10944/1/TESI%20GUARINO.pdf.

Full text

Abstract:

Il Conceptual Framework è un progetto promosso dal Fasb e dallo Iasb finalizzato a creare un'armonizzazione contabile a livello mondiale per sviluppare standard di elevata qualità per la redazione del bilancio d'esercizio in ambito internazionale. Il procedimento adottato dai due board è di due process, basato sulla pubblicazione di documenti di consultazione e accoglimento di note di commento da parte di coloro che intendono prendere parte al progetto. Quando il progetto sarà finalizzato, costituirà un valido strumento per la redazione del bilancio d'esercizio.

APA, Harvard, Vancouver, ISO, and other styles

34

Kamala, Peter Nasiema. "The decision-usefulness of corporate environmental reports in South Africa." Thesis, 2014. http://hdl.handle.net/10500/18677.

Full text

Abstract:

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a

APA, Harvard, Vancouver, ISO, and other styles

35

Odendaal, Karen. "Applying a framework-based approach to teach complex problem-solving to Accounting students / Karen Odendaal." Thesis, 2015. http://hdl.handle.net/10394/15961.

Full text

Abstract:

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner w

APA, Harvard, Vancouver, ISO, and other styles

36

Stainbank, L. J. (Lesley June) 1953. "Employers' and public accountants' attitudes towards employee reporting in South Africa." Thesis, 2000. http://hdl.handle.net/10500/16100.

Full text

Abstract:

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, com

APA, Harvard, Vancouver, ISO, and other styles

37

Anderson, Tonia J. "A case study and conceptual framework for medical event reporting systems." 1997. http://catalog.hathitrust.org/api/volumes/oclc/37498239.html.

Full text

Abstract:

Thesis (M.S.)--University of Wisconsin--Madison, 1997.<br>Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 53-57).

APA, Harvard, Vancouver, ISO, and other styles

38

Teuteberg, Torben. "Current conceptual and empirical issues in group reporting under IFRS." Doctoral thesis, 2015. https://slub.qucosa.de/id/qucosa%3A7104.

Full text

Abstract:

Since the beginning of the 21st century, the fundamental concepts of group reporting have been revised substantially by the International Accounting Standards Board. Until now, International Financial Reporting Standards (IFRS) which were introduced with the aim to increase the transparency and comparability of consolidated financial statements have been applied mandatorily for about ten years in the European Union. These important developments frame the research context of this dissertation. Based on a comprehensive introduction into the conceptual fundamentals of group reporting under IFRS,

APA, Harvard, Vancouver, ISO, and other styles

39

Shen, Hsiao Yun, and 沈曉芸. "An Evidence Management Conceptual Framework in Electronic Commerce for Network Financial Banking Services." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/t6tqu6.

Full text

Abstract:

博士<br>國立交通大學<br>資訊管理研究所<br>94<br>Closing to the end of last century, electronic commerce emerged as a new way of doing business. As in the old commerce, disputes are inevitable; therefore, mechanisms for disputes resolution are essential even in the world of cyberspace, those mechanisms must entail procedures defining the generation, record, transfer and verification of evidence about the occurrence of an e-commerce event, and the retrieval of this evidence if disputes arise later on. Since “evidence” is the key to resolve disputes, generalized from relevant international standards, an eviden

APA, Harvard, Vancouver, ISO, and other styles

40

Van, Niekerk Eldine. "Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African financial industry / Eldine van Niekerk." Thesis, 2015. http://hdl.handle.net/10394/15709.

Full text

Abstract:

In the past, activities of business were motivated exclusively by the desire to maximize their financial returns and the aim of corporate reports was to provide information about the cash flow, financial position and financial performance of an entity. However, over the past decade, increased awareness of developing accounting-style metrics for nonfinancial business influences has led companies from being profit-driven to taking the triple bottom line approach of incorporating economic, environmental and social values into corporate measures of success. Sustainable enterprises should have hone

APA, Harvard, Vancouver, ISO, and other styles

41

Njowa, Godknows. "A framework to harmonise mineral asset valuation methodologies with existing and emerging financial reporting requirements." Thesis, 2017. http://hdl.handle.net/10539/23615.

Full text

Abstract:

A thesis submitted to the Faculty of Engineering and the Built Environment, University of the Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Doctor of Philosophy, 2017<br>One of the consequences of globalisation in the extractive industries is the necessity to apply uniform accounting and valuation standards that are clearly understood and consistently applied by the global stakeholder community. At the beginning of the 20th century it was realised, mainly by the major mining countries that the extractive industries is one of the biggest sectors globally. In t

APA, Harvard, Vancouver, ISO, and other styles

42

Naudé, Jacobus Adriaan. "A framework for reporting sustainability performance to major stakeholder groups." Thesis, 2008. http://hdl.handle.net/10500/2597.

Full text

Abstract:

The focus of this thesis was to develop a simplified framework for future sustainability reports. The traditional approach to corporate reporting is limited in its ability to meet expectations of stakeholders for what drives value creation in a business. Sustainability performance reports are aimed at providing stakeholders information regarding a company’s non-financial performance and to provide stakeholders some information regarding the future performance that can be expected. The idea behind sustainability and the triple bottom line is that a company’s ultimate success can and should be

APA, Harvard, Vancouver, ISO, and other styles

43

Simasiku, Andrew. "Developing a conceptual framework for accountability in Namibian NGOs." Thesis, 2020. http://hdl.handle.net/10500/27269.

Full text

Abstract:

Abstracts in English, Afrikaans and Xhosa<br>Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being able to demonstrate their accountability in a robust and comprehensive manner is increasingly being recognised. Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also becoming increasingly important. However, various institutional logics have shaped the face of NGOs’ work, as well as their

APA, Harvard, Vancouver, ISO, and other styles

44

Tsai, Chuan-Tsai, and 蔡全才. "A Conceptual Framework for Designing and Implementing an Activity-Based Costing System --- a Case Study for a Financial Institution." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/08419756510724669828.

Full text

Abstract:

碩士<br>國立臺灣大學<br>會計學系<br>85<br>Many cases have been described demonstrating the use of ABC and ABM in theprocess of continuous improvement. However, not much is about how to sucessfully implement an ABC and ABM system. The purpose of this study is to establish a conceptual framework of designing and implementing an activity-based costing system. This framework proposes three stages of designing and implementing an ABC system. First, analyzing what resistance the organizations would encoun

APA, Harvard, Vancouver, ISO, and other styles

45

LU, WEN-LING, and 魯雯鈴. "Introspection on the Enterprise Accounting Standard for Taiwan Enterprise form the Financial Reporting Framework for Small and Medium Sized Entities of the United States." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/79xaf7.

Full text

Abstract:

碩士<br>國立臺北大學<br>會計學系<br>105<br>Since 2013, public listed companies in Taiwan have adopted International Financial Reporting Standards (IFRS). The Enterprise Accounting Standard (EAS) was adopted in January 01, 2016 for non-publicly listed small-medium enterprises (SMEs). Such standards removed the complex portion of IFRS, and it is also known as the smaller version of IFRS. Prior to the statement of financial accounting standard period, it was quite common to find SMEs not following such provisions, due to the complexity of the statement and lack of active supervision from the competent author

APA, Harvard, Vancouver, ISO, and other styles

46

Oliveira, Vanessa Almeida. "O Impacto da Envolvente na Qualidade da Informação Financeira nas Sociedades Anónimas em Portugal." Master's thesis, 2018. http://hdl.handle.net/10400.26/30489.

Full text

Abstract:

A contabilidade tem como finalidade satisfazer necessidades informativas de um vasto conjunto de utilizadores. Numa perspetiva teórica a contabilidade tem um objetivo genérico e abstrato. A preparação e divulgação da informação financeira implicam alguma análise e auxilia na tomada de decisões. A presente dissertação pretende objetivar os fatores externos e internos que condicionam a qualidade da informação financeira. Isto é, o foco principal passa por testar as características da empresa e da sua envolvente, de modo a analisar os fatores que influenciam a qualidade da informação financeira

APA, Harvard, Vancouver, ISO, and other styles

47

Masilo, Kgomotso Hilda. "The role of debt counselling in the financial well-being of consumers in Gauteng." Thesis, 2014. http://hdl.handle.net/10500/14666.

Full text

Abstract:

Gauteng, one of the nine provinces of South Africa, has a high number of households as compared to the other provinces. Geographically the province has the smallest land size, however it forms the central part of the South African economy. From the total value of credit granted in all provinces, Gauteng has the highest. The province has a high number of registered debt counsellors and an increasing number of consumers who apply for debt counselling because of over-indebtedness. The high number of the registered debt counsellors and consumers seeking debt counselling service gave rise to the p

APA, Harvard, Vancouver, ISO, and other styles

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!