...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 a financia ...

''Reporting - risk reporting - banks & other financial services firms - non-financial corporates - princ ...rinciples for effective risk data aggregation and risk reporting developed and published by the Bank for International Settlements. ...

''Accounting - audit - actuarial work - corporate reporting - UK - Financial Reporting Council (FRC).'' ...professional standards in accounting, audit, actuarial work and corporate reporting. ...

''Financial reporting - sustainability - Value Reporting Foundation''. ...oundation (VRF) was established to help businesses and investors to deepen and broaden their understanding of sustainable enterprise value. ...

''Sustainability - impact - Impact Management Project (IMP) - Value Reporting Foundation (VRF)''. The systematic measurement and recording of sustainability impact. ...

''Financial reporting - accounting principles - alternative performance measures.'' ...menting the information required to be reported by law and under financial reporting standards. ...

1. ''Financial reporting - cash accounting''. ...recognition of income and expenditure on the basis of the related receipts and payments only. ...

''UK financial reporting''. Cash flows from financing activities are cash flows from - and to - external providers of capital/finance. ...

1. ''Financial reporting - conceptual framework.'' In financial reporting, timeliness means that information is available to decision-makers in suffi ...

3. ''Duties and responsibilities.'' ...and effectively management has discharged its responsibilities to use the reporting entity's economic resources. ...

''Corporate reporting - ESG.'' ...ished to help organisations to take responsibility for their environmental and other impacts, by providing a global common language for communication. ...

International Accounting Standard 26, dealing with accounting and reporting by retirement benefit plans. Issued by the International Accounting Standards Board. ...

''Financial reporting - comparability.'' ...eriods, reporting entities sometimes split out their total results, assets and liabilities into: ...

''Internal reporting.'' ...information to internal managers for the purposes of planning, controlling and decision making. ...

'CbC' means 'country-by-country' reporting in relation to tax. * [[Base erosion and profit shifting]] ...

''Financial reporting.'' ...d globally accepted accounting standards — IFRS Standards — and to promote and facilitate their adoption. ...

''Financial reporting - US - US GAAP''. ...tement which explains the total net change in shareholders’ equity for the reporting period. ...

''Financial reporting - primary statements.'' A statement showing the amount and the build up of the reporting entity's profit or loss for the period, together with other comprehensive i ...

''Financial reporting - balance sheet - assets - accruals accounting.'' ...accounting entries being: DEBIT Accrued income asset in the balance sheet; and CREDIT Revenue in the income statement.) ...

''Financial reporting - US GAAP.'' * [[Cash flow hedge accounting]] ...