International Integrated Reporting Framework Board and Notional pooling: Difference between pages

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


The Value Reporting Foundation (VRF) is established to help businesses and investors to deepen and broaden their understanding of sustainable enterprise value.
The technique used by banks for calculating interest on balances in a notional cash pool.  


The International Integrated Reporting Framework Board is part of the VRF.
Excess funds in the accounts of a company or its subsidiaries are used to offset deficits in other company accounts for the purpose of determining interest earned or owed.  


 
Notional pooling is also referred to as interest offset pooling.
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 ==
* [[Accounting for Sustainability]] (A4S)
* [[Cash pool]]
* [[Business & Sustainable Development Commission]]
* [[CertICM]]
* [[Carbon footprint]]
* [[Cross-guarantees]]
* [[Corporate social responsibility]]
* [[Interest rate enhancement]]
* [[Enterprise value]]
* [[Financial stability]]
* [[Integrated Reporting Framework]]
* [[Integrated Thinking Principles]]
* [[International Integrated Reporting Council]] (IIRC)
* [[Metaeconomics]]
* [[Natural capital]]
* [[Organic]]
* [[SRI]]
* [[Sustainability]]
* [[Sustainability Accounting Standards]]  (SASB Standards)
* [[Sustainability Accounting Standards Board]] (SASB)
* [[Sustainability bond]]
* [[Sustainable Finance Disclosure Regulation]] (SFDR)
* [[Value driver]]
* [[Value Reporting Foundation]]
 


==External link==
[[Category:Long_term_funding]]
*[https://www.integratedreporting.org/the-iirc-2/structure-of-the-iirc/ir-framework-panel/ The International Integrated Reporting Framework Board - about us]
[[Category:Cash_management]]

Revision as of 08:14, 29 November 2014

Banking.

The technique used by banks for calculating interest on balances in a notional cash pool.

Excess funds in the accounts of a company or its subsidiaries are used to offset deficits in other company accounts for the purpose of determining interest earned or owed.

Notional pooling is also referred to as interest offset pooling.


See also

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