FVTOCI and International Integrated Reporting Framework Board: Difference between pages

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''Financial reporting.''
''Financial reporting - sustainability - Value Reporting Foundation''.


Fair Value Through the statement of Other Comprehensive Income.
The Value Reporting Foundation (VRF) is established to help businesses and investors to deepen and broaden their understanding of sustainable enterprise value.


Changes in fair value are ''not'' reported through the statement of profit or loss, but instead through the statement of other comprehensive income.
The International Integrated Reporting Framework Board is part of the VRF.
 
 
The role of the International Integrated Reporting Framework Board includes:
*Recommending for approval any revision, modification or other update to the International Framework.
*Providing input on other guidance material relating to integrated reporting or integrated thinking.
 
 
The International Integrated Reporting Framework Board is sometimes written ''<IR> Framework Board''.




== See also ==
== See also ==
*[[Fair value]]
* [[Accounting for Sustainability]] (A4S)
*[[FVTPL]]
* [[Business & Sustainable Development Commission]]
*[[Statement of profit or loss and other comprehensive income]]
* [[Carbon footprint]]
* [[Corporate social responsibility]]
* [[Enterprise value]]
* [[Financial stability]]
* [[Integrated Reporting Framework]]
* [[Integrated Thinking Principles]]
* [[International Integrated Reporting Council]] (IIRC)
* [[Metaeconomics]]
* [[Natural capital]]
* [[Organic]]
* [[SRI]]
* [[SASB Standards]]
* [[Sustainability]]
* [[Sustainability Accounting Standards]]
* [[Sustainability Accounting Standards Board]] (SASB)
* [[Sustainability bond]]
* [[Sustainable Finance Disclosure Regulation]] (SFDR)
* [[Value driver]]
* [[Value Reporting Foundation]]
 
 
==External link==
*[https://www.integratedreporting.org/the-iirc-2/structure-of-the-iirc/ir-framework-panel/ The International Integrated Reporting Framework Board - about us]

Revision as of 22:17, 3 December 2021

Financial reporting - sustainability - Value Reporting Foundation.

The Value Reporting Foundation (VRF) is established to help businesses and investors to deepen and broaden their understanding of sustainable enterprise value.

The International Integrated Reporting Framework Board is part of the VRF.


The role of the International Integrated Reporting Framework Board includes:

  • Recommending for approval any revision, modification or other update to the International Framework.
  • Providing input on other guidance material relating to integrated reporting or integrated thinking.


The International Integrated Reporting Framework Board is sometimes written <IR> Framework Board.


See also


External link