False accounting and International Integrated Reporting Council: Difference between pages

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imported>Doug Williamson
(Add quote - source - FW Legal Ltd - https://criminal-defence-solicitors.com/fraud-defence-solicitors/false-accounting/)
 
imported>Doug Williamson
(Update for merger into VRF.)
 
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1.  ''Law - criminal law - UK.''
''Financial reporting - sustainability''.


False accounting is a criminal offence of dishonestly falsifying accounts or related documents knowing or suspecting them to be false or misleading, for the purpose of personal gain or of causing loss to another.
(IIRC).


False accounting can also include destroying or hiding accounts or related documents.
The former IIRC was established to promote communication about value creation as the next step in the evolution of corporate reporting.


Its vision was a world in which capital allocation and corporate behaviour are aligned to the wider goals of financial stability and sustainable development through the cycle of integrated reporting and thinking.


:<span style="color:#4B0082">'''''If you are accused of false accounting'''''</span>


:"These can be very complex cases, expert examination of the records is often required.
The IIRC was established in 2010 and was integrated into the Value Reporting Foundation in 2021.
 
:Often people are accused of this when in reality they are guilty of nothing more than bad book keeping...
 
 
:The prosecution have to show that you were dishonest.
 
:It is therefore a defence to say that despite the actions you were not dishonest."
 
:''Forrest Williams Legal Ltd.''
 
 
 
2.  ''Law - criminal law.''
 
Similar criminal offences in other legal jurisdictions.




== See also ==
== See also ==
* [[Accounting standards]]
* [[Accounting for Sustainability]] (A4S)
* [[Audit]]
* [[Business & Sustainable Development Commission]]
* [[Auditors’ report]]
* [[Carbon footprint]]
* [[Book keeping]]
* [[Corporate social responsibility]]
* [[Contract]]
* [[Financial stability]]
* [[Criminal law]]
* [[GRI]]
* [[Disclosure]]
* [[Metaeconomics]]
* [[Factual misstatement]]
* [[Natural capital]]
* [[Financial reporting]]
* [[Organic]]
* [[Fraud]]
* [[SRI]]
* [[Fraudulent misrepresentation]]
* [[Sustainability]]
* [[Fraudulent trading]]
* [[Sustainability Accounting Standards]]
* [[Innocent misrepresentation]]
* [[Sustainability Accounting Standards Board]] (SASB)
* [[Judgmental misstatement]]
* [[Sustainability bond]]
* [[Jurisdiction]]
* [[Value Reporting Foundation]] (VRF)
* [[Law]]
* [[Material]]
* [[Misrepresentation]]
* [[Misstatement]]
* [[Negligent misrepresentation]]
* [[Negligent misstatement]]
* [[Qualified audit report]]
* [[Unqualified audit report]]
* [[Window-dressing]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

Revision as of 21:59, 3 December 2021

Financial reporting - sustainability.

(IIRC).

The former IIRC was established to promote communication about value creation as the next step in the evolution of corporate reporting.

Its vision was a world in which capital allocation and corporate behaviour are aligned to the wider goals of financial stability and sustainable development through the cycle of integrated reporting and thinking.


The IIRC was established in 2010 and was integrated into the Value Reporting Foundation in 2021.


See also