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- ''Financial reporting.'' * [[Cash flow hedge accounting]] ...333 bytes (37 words) - 19:24, 1 February 2019
- * its structure and governance * accounting and reporting ...338 bytes (37 words) - 09:28, 6 July 2022
- 2. ''Financial reporting - reporting entities - operations - IFRS 8.'' A part of a reporting entity's operations that is separately identifiable and is reviewed by senior management as a separate part. ...1,021 bytes (123 words) - 19:10, 20 October 2022
- ''Financial reporting - sustainability - International Financial Reporting Standards (IFRS).'' The IFRS Sustainability Disclosure Taxonomy comprises two reporting standards: ...1 KB (107 words) - 02:04, 25 May 2024
- ''Environmental concerns - emissions - Scope 3 emissions - reporting.'' ...s of the reporting entity, including the use of sold products by consumers and the end-of-life treatment of sold products after consumer use. ...961 bytes (116 words) - 18:34, 26 February 2023
- ''Financial reporting - post balance sheet events.'' ...g period that is indicative of a condition that arose after the end of the reporting period. ...1 KB (176 words) - 18:52, 1 June 2021
- ''Financial reporting - international financial reporting standards - IFRS 8.'' Under IFRS 8 (Operating segments) an operating segment is a component of a reporting entity: ...665 bytes (88 words) - 13:47, 12 October 2022
- ''Environmental concerns - emissions - reporting.'' Direct emissions are emissions from sources owned or controlled by a reporting entity. ...805 bytes (87 words) - 19:18, 26 February 2023
- 1. ''Financial reporting - accounting practices.'' ...ounts. Aggregation is the adding up of the individual assets, liabilities and trading of each of the entities in the group. ...1 KB (203 words) - 01:38, 22 May 2024
- International Financial Reporting Standard 18, dealing with presentation and disclosure in financial statements. ...includes requirements for all entities applying IFRS for the presentation and disclosure of information in financial statements. ...860 bytes (97 words) - 19:07, 28 May 2024
- Former UK body, part of the Financial Reporting Council, that set and improved actuarial technical standards. ...deals with these matters through the Actuarial Council of the FRC's Codes and Standards Committee. ...409 bytes (53 words) - 09:40, 22 February 2018
- 1. ''Financial reporting'' ...rument into two parts for financial reporting purposes, for the purpose of accounting separately for each part. ...477 bytes (61 words) - 19:00, 29 January 2022
- ''Sustainability - impact - financial reporting - Impact Economy Foundation (IEF)''. ...unts Framework, designed to ensure complete and consistent impact-weighted reporting. ...1 KB (114 words) - 01:57, 20 January 2022
- ''Environmental policy - carbon - reporting - accounting.'' ...nd disclose the greenhouse gas (GHG) emissions associated with their loans and investments. ...1 KB (164 words) - 08:19, 1 February 2022
- ''Financial reporting - non-current assets - IAS 16 - IAS 38.'' ...sheet at their historic cost, less accumulated depreciation, amortisation and impairment. ...1 KB (122 words) - 11:41, 11 October 2023
- ''Accounting''. ...set of 'financial statements' consists of the primary financial statements and the notes. ...1 KB (134 words) - 22:52, 11 March 2023
- ''Financial reporting - audit.'' ...financial statements, and the amounts or disclosures required by relevant accounting standards. ...766 bytes (80 words) - 05:07, 2 July 2021
- 1. ''Sustainability - impact - Impact Management Project (IMP) - Value Reporting Foundation (VRF)''. ...ned by generally accepted criteria such as those developed through the IMP and VRF. ...1 KB (114 words) - 11:46, 29 March 2023
- ...risk management - ESG - sustainability reporting - European Sustainability Reporting Standards (ESRS).'' ...y assessment is the process by which an entity determines material matters and material information to be reported on in its sustainability statement. ...2 KB (207 words) - 13:38, 5 June 2024
- ''Financial reporting - UK''. ...atory body in the UK that sets, monitors and enforces accounting, auditing and actuarial standards. ...937 bytes (113 words) - 22:45, 4 June 2024
