...risk management - ESG - sustainability reporting - European Sustainability Reporting Standards (ESRS).'' In the context of sustainability reporting, European Sustainability Reporting Standards (ESRS) define a sustainability matter as material from an impact ...

''Environmental, social and governance concerns (ESG) - European Union.'' Abbreviation for Non-Financial Reporting Directive. ...

...rment - international financial reporting standards (IFRS) - International Accounting Standard 36 (IAS 36)''. Under IAS 36, with the exception of goodwill and certain intangible assets for which an annual impairment test is required, ...

1. ''Documentation - financial reporting - risk management - adjective.'' ...ustainability reporting - sustainability matters - European Sustainability Reporting Standards (ESRS).'' ...

''Accounting - manipulation''. ...unting manipulation designed to boost profits and improve trends in future reporting periods. ...

1. ''Financial reporting.'' * [[Financial reporting]] ...

''Financial reporting - accounting practices - measurement.'' ...ublished financial statements, based on the original cost of assets to the reporting entity. ...

1. ''Financial reporting - balance sheet''. ...ial reporting, liabilities are present amounts or present obligations of a reporting entity arising from past transactions or events, the settlement of which ma ...

1. ''Financial reporting - assets and liabilities''. ...porting, measurement is a process to determine the amounts at which assets and liabilities are incorporated into a balance sheet. ...

''UK - Financial Reporting Council''. ...eporting Council (FRC), which oversees the FRC’s enquiries, investigations and enforcement function. ...

''Financial reporting - sustainability - International Sustainability Disclosure Standards.'' ...e an entity to disclose information about its sustainability-related risks and opportunities that is useful to users of general purpose financial reports ...

1. ''Financial reporting - conceptual framework - qualitative characteristics.'' ...both of the fundamental qualitative characteristics of being ''relevant'' and ''faithfully represented.'' ...

''Sustainability - reporting - standards - Japan''. ...shed to develop sustainability disclosure standards to be applied in Japan and to contribute to the development of international sustainability disclosure ...

''Environmental policy - carbon - reporting - accounting.'' ...nd disclose the greenhouse gas (GHG) emissions associated with their loans and investments. ...

''Financial reporting''. ...ing is a very simple basis of financial reporting, used only by very small and financially unsophisticated organisations. ...

''Financial reporting - sustainability - International Sustainability Disclosure Standards.'' ...require an entity to disclose information about its climate-related risks and opportunities that is useful to users of general purpose financial reports ...

''Financial reporting''. The former Operating and Financial Review requirement in financial reporting, now superseded by the Strategic Report. ...

''Financial reporting - accounting concepts''. *Revenues, profits and ...

''Financial reporting - public companies - US - Securities and Exchange Commission (SEC).'' ...annual financial report that the SEC requires public companies to complete and file. ...

''Financial reporting - non-GAAP measures - exchange rates.'' Abbreviation for a Constant Exchange Rate basis of calculating and disclosing financial amounts. ...