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- ...onmental policy - carbon - reporting - accounting - Partnership for Carbon Accounting Financials (PCAF).'' ...reporting standard for financial institutions in relation to their loans and other investments. ...1 KB (129 words) - 08:37, 3 February 2022
Page text matches
- ''Financial reporting.'' ...ernational Financial Reporting Standards) and - in the UK - FRS (Financial Reporting Standards). ...803 bytes (82 words) - 18:03, 24 April 2023
- ''Financial reporting - UK.'' Financial Reporting Standard(s). ...434 bytes (50 words) - 14:32, 23 June 2022
- Former name of the Corporate Reporting Council (part of the Financial Reporting Council). Similar bodies in other countries and jurisdictions. ...357 bytes (39 words) - 23:48, 6 July 2022
- ''Financial reporting - sustainability''. Abbreviation for the International Integrated Reporting Framework. ...1 KB (144 words) - 18:39, 8 December 2021
- ''UK accounting standards.'' ...Council that is responsible for making, issuing, amending and withdrawing accounting standards. ...853 bytes (99 words) - 17:45, 2 December 2021
- ''Financial reporting - accounting principles.'' ...hat supplement the reporting and disclosures required by law and financial reporting standards. ...570 bytes (62 words) - 16:16, 19 February 2023
- ''Information technology - business reporting - financial reporting''. A standard designed to allow companies (and other financial reporting entities) to report their financial information in standardised machine-rea ...687 bytes (75 words) - 17:59, 12 February 2023
- ''Financial reporting - UK.'' ...atory statement of accounting practice for the UK, issued by the Corporate Reporting Council. ...646 bytes (72 words) - 14:30, 23 June 2022
- 1. ''Reporting'' In reporting, an 'exception' is an unusual item or an error, which is highlighted for re ...482 bytes (59 words) - 19:49, 23 September 2022
- One of a former series of mandatory statements of accounting practice for the UK. All SSAPs were withdrawn and replaced by FRS 100-105 with effect from 2015. ...641 bytes (69 words) - 14:45, 5 October 2023
- ''Auditing - financial reporting.'' International Standard on Auditing 320, dealing with materiality in planning and performing an audit. ...429 bytes (48 words) - 15:52, 24 June 2021
- ''Environmental, social and governance concerns (ESG) - European Union.'' Corporate Sustainability Reporting Directive. ...552 bytes (55 words) - 21:36, 23 December 2022
- ...tion of financial information, primarily with a view to external financial reporting. External financial reporting itself. ...362 bytes (36 words) - 21:47, 13 April 2024
- 1. ''Financial reporting''. ...an item of revenue for the reporting entity, following relevant financial reporting standards, for example IFRS 15. ...979 bytes (115 words) - 21:48, 12 February 2023
- ''Financial reporting''. The reporting unit for which financial information is summarised and presented. ...329 bytes (38 words) - 14:24, 10 August 2021
- ''Financial reporting - accounting principles - non-GAAP measures.'' ...hat supplement the reporting and disclosures required by law and financial reporting standards. ...764 bytes (83 words) - 20:14, 19 February 2023
- ...onmental policy - carbon - reporting - accounting - Partnership for Carbon Accounting Financials (PCAF).'' ...reporting standard for financial institutions in relation to their loans and other investments. ...1 KB (129 words) - 08:37, 3 February 2022
- ''Environmental, social and governance concerns (ESG) - European Union (EU).'' European Sustainability Reporting Standards. ...1 KB (108 words) - 19:28, 26 February 2023
- ''US Financial reporting''. ...y also contain numerical tables and other analysis, required for a company reporting under US SEC rules. ...456 bytes (58 words) - 21:22, 28 April 2022
- ...guidance on financial reporting issues not specifically addressed in IASs and IFRSs. ''Previously known as the International Financial Reporting Interpretations Committee (IFRIC).'' ...757 bytes (82 words) - 14:54, 5 October 2023
- ''Financial reporting.'' ...e amount and the build up of the reporting entity's profit or loss for the reporting period. ...471 bytes (63 words) - 20:31, 10 August 2021
- * [[Financial reporting]] * [[Financial Reporting Standard]] (FRS) ...1,023 bytes (101 words) - 14:55, 23 June 2022
- ''UK and Irish accounting''. ...lic of Ireland', applies to larger unlisted companies and to certain other reporting entities. ...897 bytes (119 words) - 23:53, 23 January 2024
- ''Financial reporting - sustainability - integrated reporting - Value Reporting Foundation''. ...d Reporting Framework is designed to accelerate the adoption of integrated reporting globally. ...2 KB (234 words) - 05:45, 25 July 2022
- ''Financial reporting - sustainability - integrated reporting - Value Reporting Foundation''. The International Integrated Reporting Framework identifies the six capitals as the stocks of value affected or tr ...1 KB (146 words) - 22:24, 9 December 2021
- 1. ''International Financial Reporting Standards''. ...ng and aims to ensure that Reporting Standards are conceptually consistent and that similar transactions are treated the same way. ...1 KB (128 words) - 10:28, 4 March 2022
- ''Financial Reporting Council''. ...cil's Conduct Division, which oversees and promotes high quality corporate reporting including: ...668 bytes (75 words) - 21:22, 4 December 2021
- ''UK financial reporting''. Statement of Standard Accounting Practice. ...542 bytes (64 words) - 14:44, 5 October 2023
- ''Corporate reporting - ESG - Global Reporting Initiative (GRI) - GRI Standards.'' * [[Accounting for Sustainability]] (A4S) ...953 bytes (101 words) - 13:20, 23 April 2023
- ''UK and Irish accounting.'' ...eporting Requirements for companies and other reporting entities in the UK and the Republic of Ireland. ...1 KB (183 words) - 13:42, 28 October 2023
- ''Sustainability - impact - financial reporting - Impact Economy Foundation (IEF)''. ...ed reporting and accounts are designed to supplement traditional financial reporting, taking a broader perspective on an organisation's total impact. ...1 KB (147 words) - 11:46, 29 March 2023
- ...ental concerns - carbon - reporting - accounting - Global GHG Accounting & Reporting Standard for the Financial Industry.'' ...of absolute emissions that banks and investors finance through their loans and investments. ...1 KB (127 words) - 15:44, 18 December 2023
- ''Financial reporting - sustainability - International Financial Reporting Standards (IFRS).'' The IFRS Sustainability Disclosure Taxonomy comprises two draft reporting standards: ...774 bytes (75 words) - 14:37, 20 September 2022
- ''Sustainability - impact - reporting''. ...ublishes guidance to facilitate business impact measurement, valuation and reporting. ...1 KB (119 words) - 18:05, 10 January 2022
- 1. ''Financial reporting''. 2. ''Foreign currency accounting''. ...613 bytes (71 words) - 15:49, 22 October 2020
- ...tegrated reporting - Value Reporting Foundation - International Integrated Reporting Framework - capital''. The International Integrated Reporting Framework defines social and relationship capital to include: ...2 KB (185 words) - 11:34, 14 July 2022
- ''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. ...2 KB (192 words) - 14:55, 4 October 2023
- ''Sustainability - impact - financial reporting - Impact Economy Foundation (IEF)''. ...ed reporting and accounts are designed to supplement traditional financial reporting, taking a broader perspective on an organisation's total impact. ...1 KB (158 words) - 13:50, 12 February 2022
- ''Financial reporting - sustainability - Value Reporting Foundation''. Among other objectives, integrated reporting aims to: ...2 KB (179 words) - 17:52, 8 December 2021
- ''Environmental, social and governance concerns (ESG) - European Union (EU).'' ...tandards are a strengthened set of reporting requirements for EU companies and other companies with substantial activity in the EU. ...1 KB (142 words) - 22:33, 25 November 2022
- ''Financial reporting - audit - governance - regulation - UK'' ...will include a number of those currently undertaken by the UK's Financial Reporting Council. ...944 bytes (108 words) - 09:40, 25 April 2023
- ''Corporate reporting - ESG.'' Sustainability reporting is the disclosure and communication of an organisation's: ...1 KB (130 words) - 12:49, 23 April 2023
- ''Sustainability - impact - financial reporting''. Impact-weighted accounts are designed to supplement traditional financial reporting. ...1 KB (152 words) - 03:12, 16 January 2022
- ''Corporate reporting - ESG.'' ...ntal and other impacts, by publishing the GRI Standards for sustainability reporting. ...1 KB (130 words) - 12:50, 23 April 2023
- ''Financial reporting - US GAAP.'' Accounting Standard Codification 230, dealing with statement of cash flows. ...1 KB (158 words) - 19:16, 12 February 2023
- ''Financial reporting - sustainability - International Sustainability Standards Board (ISSB).'' ...closure Standards are designed to set a global baseline for sustainability reporting. ...1 KB (123 words) - 14:23, 5 October 2023
- ...nmental policy - carbon - reporting - accounting - Global GHG Accounting & Reporting Standard for the Financial Industry.'' ...as the level of emissions attributed to a financial institution's lending and investment activity, measured in in tonnes of carbon dioxide (CO<sub>2</sub ...1 KB (135 words) - 09:00, 1 February 2022
- Malaysian Accounting Standards Board. * [[Accounting Standards Board]] ...393 bytes (39 words) - 17:17, 25 June 2022
- ...l Framework for Financial Reporting (Conceptual framework) - International Accounting Standards Board (IASB).'' The financial reporting ''conceptual framework'' identifies the fundamental qualitative characteris ...1 KB (148 words) - 18:46, 5 March 2022
- ''Environmental concerns - emissions - reporting.'' ...eenhouse gas emissions from products and services sold or distributed by a reporting entity. ...883 bytes (95 words) - 19:20, 26 February 2023
- ''Environmental concerns - emissions - reporting.'' ...se gas emissions from goods and services bought or otherwise acquired by a reporting entity. ...888 bytes (96 words) - 19:22, 26 February 2023
- 1. ''Financial reporting''. ...inancial or operational performance which is not defined under a financial reporting standard or by law. ...836 bytes (94 words) - 16:12, 19 February 2023
- ''Financial reporting - sustainability''. ...cation about value creation as the next step in the evolution of corporate reporting. ...1 KB (170 words) - 14:50, 4 October 2023
- ''Financial reporting - sustainability - Value Reporting Foundation - integrated thinking''. ...Foundation (VRF) is established to help businesses and investors to deepen and broaden their understanding of sustainable enterprise value. ...1 KB (145 words) - 16:43, 15 December 2021
- 1. ''External reporting.'' ...ed formats, of the organisation's assets, liabilities, income, expenditure and cash flows. ...1 KB (123 words) - 11:57, 18 January 2023
- ''Environmental, social and governance concerns (ESG) - European Union.'' ...urrently under the scope of the NFRD have to disclose information on how - and to what extent - their operations are associated with environmentally susta ...1 KB (171 words) - 17:38, 27 December 2022
- ''Sustainability - financial reporting - Accounting for Sustainability (A4S).'' ...nting Bodies Network (ABN) is a collaboration between A4S and professional accounting bodies. ...1 KB (140 words) - 17:08, 4 December 2023
- ''Financial reporting - accounting practices - fair value''. The option, in financial reporting, to designate certain financial assets and liabilities to be measured at fair value through profit or loss. ...296 bytes (40 words) - 14:39, 29 October 2020
- 1. ''Financial reporting - balance sheet - International Accounting Standards (IAS).'' For IAS reporting, an economic resource is defined as a right that has the potential to produ ...892 bytes (107 words) - 11:35, 29 October 2020
- 1. ''Financial reporting''. ...securities - relevant securities law and regulation, listing regulations, and other relevant regulations. ...808 bytes (98 words) - 07:37, 4 May 2022
- ''Financial reporting.'' * [[Cash flow hedge accounting]] ...333 bytes (37 words) - 19:24, 1 February 2019
- ''Financial reporting - audit.'' ...financial statements, and the amounts or disclosures required by relevant accounting standards. ...829 bytes (93 words) - 05:10, 2 July 2021
- * 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
- ''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
- 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
- ''Financial reporting - UK''. ...atory body in the UK that sets, monitors and enforces accounting, auditing and actuarial standards. ...845 bytes (101 words) - 19:43, 13 March 2024
- ''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
- ''Accounting''. ...set of 'financial statements' consists of the primary financial statements and the notes. ...1 KB (134 words) - 22:52, 11 March 2023
- ''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
- ''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
- 1. ''Financial reporting.'' Collating and publishing financial information. ...3 KB (316 words) - 00:08, 9 May 2024
- ''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
- ''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. ...2 KB (163 words) - 21:28, 3 October 2023
- ''Sustainability - impact - Impact Management Project (IMP) - Value Reporting Foundation (VRF)''. The systematic measurement and recording of sustainability impact. ...974 bytes (104 words) - 23:53, 6 July 2022
- ''Financial reporting - accounting principles - alternative performance measures.'' ...menting the information required to be reported by law and under financial reporting standards. ...797 bytes (96 words) - 17:50, 16 October 2022
- 1. ''Financial reporting - cash accounting''. ...recognition of income and expenditure on the basis of the related receipts and payments only. ...678 bytes (84 words) - 13:15, 16 September 2020
- ''UK financial reporting''. Cash flows from financing activities are cash flows from - and to - external providers of capital/finance. ...281 bytes (35 words) - 08:04, 9 February 2024
- 1. ''Financial reporting - conceptual framework.'' In financial reporting, timeliness means that information is available to decision-makers in suffi ...2 KB (196 words) - 18:39, 5 March 2022
- 3. ''Duties and responsibilities.'' ...and effectively management has discharged its responsibilities to use the reporting entity's economic resources. ...1 KB (116 words) - 17:27, 2 October 2022
- International Accounting Standard 26, dealing with accounting and reporting by retirement benefit plans. Issued by the International Accounting Standards Board. ...426 bytes (50 words) - 10:48, 5 October 2023
- ''Corporate reporting - ESG.'' ...ished to help organisations to take responsibility for their environmental and other impacts, by providing a global common language for communication. ...2 KB (175 words) - 12:51, 23 April 2023
- ''Internal reporting.'' ...information to internal managers for the purposes of planning, controlling and decision making. ...927 bytes (101 words) - 23:53, 6 July 2022
- ''Financial reporting - comparability.'' ...eriods, reporting entities sometimes split out their total results, assets and liabilities into: ...924 bytes (113 words) - 11:02, 1 March 2022
- 'CbC' means 'country-by-country' reporting in relation to tax. * [[Base erosion and profit shifting]] ...320 bytes (38 words) - 16:08, 21 February 2022
- ''Financial reporting.'' ...d globally accepted accounting standards — IFRS Standards — and to promote and facilitate their adoption. ...1 KB (125 words) - 21:32, 3 October 2023
- ''Financial reporting - US - US GAAP''. ...tement which explains the total net change in shareholders’ equity for the reporting period. ...735 bytes (103 words) - 13:56, 5 July 2022
- ''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 ...725 bytes (93 words) - 22:08, 10 August 2021
- ''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.) ...996 bytes (133 words) - 11:08, 11 January 2023
- ''Financial reporting - US GAAP.'' * [[Cash flow hedge accounting]] ...414 bytes (47 words) - 20:55, 10 March 2019
- ''Corporate reporting - ESG - GRI.'' ...help organisations understand their impact on the economy, the environment and society. ...2 KB (194 words) - 12:51, 23 April 2023
- ''Financial reporting - accounting practices - longer term tangible assets.'' ...most tangible fixed assets, such as buildings, machinery, office equipment and vehicles are depreciated over their useful lifetime. ...1 KB (146 words) - 21:43, 2 November 2021
- ''Environmental concerns - emissions - Scope 3 emissions - reporting.'' ...of the reporting company, including the use of sold products by consumers and the end-of-life treatment of sold products after consumer use. ...955 bytes (114 words) - 18:31, 26 February 2023
- 1. ''Data analysis and presentation.'' 2. ''Financial reporting.'' ...390 bytes (41 words) - 16:10, 10 August 2021
- Contrasted with financial reporting. *[[Financial planning and analysis]] ...260 bytes (26 words) - 11:51, 28 July 2021
