Search results
From ACT Wiki
Jump to navigationJump to search
Page title matches
- ...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 All SSAPs were withdrawn and replaced by FRS 100-105 with effect from 2015.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
- ''Financial reporting'' Residual Value, in relation to IFRS 16, Leases, and other financial reporting standards. ...320 bytes (38 words) - 12:31, 15 February 2018
- ''Financial reporting - accounting concepts.'' ...rmation likely to be useful to users in making decisions about a financial reporting entity on the basis of information contained in its financial report. ...1 KB (134 words) - 22:43, 11 March 2023
- ''Financial reporting - non-GAAP measures - exchange rates.'' FX-neutral is a basis of calculating and disclosing financial amounts on the basis of the same foreign exchange rate ...650 bytes (81 words) - 20:38, 19 February 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 (155 words) - 21:45, 2 November 2021
- 1. ''Financial reporting - bookkeeping.'' The practice and theory of preparing financial accounts for an organisation, whether for int ...2 KB (206 words) - 14:42, 6 July 2022
- ''Financial reporting - UK'' ...Financial Reporting Council and its Codes and Standards Committee on audit and assurance matters. ...487 bytes (65 words) - 09:32, 22 February 2018
- ''Financial reporting'' ...t in the development of International Financial Reporting Standards (IFRS) and how they contribute to the efficiency of capital markets in the European Un ...1 KB (188 words) - 22:32, 25 November 2022
- ''Financial reporting''. 1. ''Accounting concepts.'' ...710 bytes (67 words) - 16:03, 18 July 2022
- 2. ''Financial and corporate reporting.'' *[[Financial reporting]] ...350 bytes (36 words) - 04:02, 10 January 2022
- 1. ''Financial reporting - conceptual framework.'' In financial reporting, verifiability helps to assure users that information represents faithfully ...2 KB (200 words) - 15:46, 4 March 2022
- ''UK and Irish accounting.'' ...ng with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland. ...954 bytes (124 words) - 15:48, 23 June 2022
- ...rs within an organisations report to one another, also identifying whether reporting is through another intermediate individual, or directly to a more senior in ...on] individuals are likely to have dual reporting lines, not just a single reporting line." ...1 KB (161 words) - 01:02, 9 May 2024
- ...er any instructions or frameworks the manager sets, and discusses progress and completion with the manager as required. ...in internal auditors generally reporting directly to a sufficiently senior and independent audit committee of the organisation. ...3 KB (345 words) - 21:08, 8 May 2024
- 1. ''Financial reporting - conceptual framework.'' In financial reporting, information is more useful if it can be compared with: ...2 KB (208 words) - 15:47, 4 March 2022
- ...ental concerns - carbon - reporting - accounting - Global GHG Accounting & Reporting Standard for the Financial Industry.'' ...utions, that result from activities including underwriting, securitisation and advisory services. ...1 KB (168 words) - 15:53, 18 December 2023
- 1. ''Commercial and corporate finance.'' ...ss of whether it is financed by equity alone or by a combination of equity and debt. ...2 KB (227 words) - 01:08, 13 March 2023
- ''Environmental, social and governance concerns (ESG) - European Union.'' Abbreviation for Non-Financial Reporting Directive. ...542 bytes (58 words) - 16:06, 9 September 2020
- ...rment - international financial reporting standards (IFRS) - International Accounting Standard 36 (IAS 36)''. Under IAS 36, with the exception of goodwill and certain intangible assets for which an annual impairment test is required, ...1 KB (123 words) - 10:24, 11 October 2023
- 1. ''Financial reporting''. ...r’s primary role is to form and report an independent opinion on the truth and fairness of primary financial statements. ...1 KB (139 words) - 17:58, 17 November 2022
- ''Accounting - manipulation''. ...unting manipulation designed to boost profits and improve trends in future reporting periods. ...828 bytes (110 words) - 11:37, 17 February 2019
- 1. ''Financial reporting.'' * [[Financial reporting]] ...353 bytes (40 words) - 13:29, 24 June 2022
- ''Financial reporting - accounting practices - measurement.'' ...ublished financial statements, based on the original cost of assets to the reporting entity. ...990 bytes (132 words) - 23:53, 6 July 2022
- 1. ''Financial and other reporting.'' The practice and outcome of independent review work on financial reporting or other information, designed to enhance the credibility of the informatio ...919 bytes (119 words) - 09:54, 11 September 2022
- 1. ''Financial reporting - assets and liabilities''. ...porting, measurement is a process to determine the amounts at which assets and liabilities are incorporated into a balance sheet. ...821 bytes (96 words) - 08:57, 29 October 2022
- 1. ''Financial reporting - balance sheet''. ...ial reporting, liabilities are present amounts or present obligations of a reporting entity arising from past transactions or events, the settlement of which ma ...1 KB (165 words) - 17:02, 20 November 2023
- ''Financial reporting - sustainability - International Sustainability Disclosure Standards.'' ...e an entity to disclose information about its sustainability-related risks and opportunities that is useful to users of general purpose financial reports ...2 KB (182 words) - 22:33, 4 December 2023
- 1. ''Financial reporting - conceptual framework - qualitative characteristics.'' ...both of the fundamental qualitative characteristics of being ''relevant'' and ''faithfully represented.'' ...2 KB (234 words) - 15:48, 4 March 2022
- ''Environmental policy - carbon - reporting - accounting.'' ...nd disclose the greenhouse gas (GHG) emissions associated with their loans and investments. ...637 bytes (78 words) - 08:54, 3 February 2022
- ''Financial reporting''. ...ing is a very simple basis of financial reporting, used only by very small and financially unsophisticated organisations. ...866 bytes (107 words) - 23:49, 6 July 2022
- ''Financial reporting - sustainability - International Sustainability Disclosure Standards.'' ...require an entity to disclose information about its climate-related risks and opportunities that is useful to users of general purpose financial reports ...2 KB (181 words) - 22:33, 4 December 2023
- ''Financial reporting - accounting concepts''. *Revenues, profits and ...687 bytes (74 words) - 19:16, 21 December 2020
- ''Financial reporting''. The former Operating and Financial Review requirement in financial reporting, now superseded by the Strategic Report. ...267 bytes (31 words) - 22:16, 29 January 2022
- ''Financial reporting - public companies - US - Securities and Exchange Commission (SEC).'' ...annual financial report that the SEC requires public companies to complete and file. ...835 bytes (96 words) - 07:48, 4 May 2022
- ''Financial reporting - non-GAAP measures - exchange rates.'' Abbreviation for a Constant Exchange Rate basis of calculating and disclosing financial amounts. ...334 bytes (40 words) - 21:49, 1 June 2021
- ''Financial reporting''. ...ing is a very simple basis of financial reporting, used only by very small and financially unsophisticated organisations. ...900 bytes (110 words) - 23:54, 6 July 2022
- ''Financial reporting''. ...ements such as shareholders owning over 3% of shares, corporate governance and Directors’ remuneration. ...472 bytes (52 words) - 07:55, 4 May 2022
- An independent, privately-funded accounting standard-setter based in the UK. ...ishing a single set of high quality, understandable and enforceable global accounting standards. ...721 bytes (81 words) - 09:23, 3 April 2019
- ''Financial reporting - sustainability - International Financial Reporting Standards (IFRS).'' :<span style="color:#4B0082">'''''International ESG reporting standards'''''</span> ...3 KB (295 words) - 10:54, 5 October 2023
- The UK's Streamlined Energy and Carbon Reporting (SECR) framework was introduced in April 2019. It is designed to simplify existing energy and carbon reporting policies and to reduce the administrative burdens imposed on organisations. ...1 KB (181 words) - 15:44, 24 June 2022
- ...regulatory body which specialised in oversight of the accounting, auditing and actuarial professions. It was a part of the Financial Reporting Council (FRC). ...463 bytes (59 words) - 18:11, 2 December 2021
- 1. ''Financial reporting.'' In financial reporting, a contingent item is a condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occu ...882 bytes (118 words) - 22:17, 1 March 2023
- ''Financial reporting.'' Valuation techniques that convert future amounts (eg cash flows or income and expenses) to a single current (ie discounted) amount. ...452 bytes (61 words) - 16:08, 1 July 2022
- ''Financial reporting - International Financial Reporting Standards (IFRS).'' International Accounting Standard 7, dealing with statement of cash flows. ...2 KB (260 words) - 07:56, 1 February 2024
- ''Financial reporting - balance sheet - equity.'' ...reserve in the balance sheet to be accumulated with prior periods’ profits and losses. ...371 bytes (54 words) - 11:37, 29 October 2020
- ''Financial reporting - IFRS 16''. The Interest Rate Implicit in a lease is a key measure for financial reporting for leases under IFRS 16. ...815 bytes (118 words) - 12:38, 15 February 2018
- ''Financial reporting - risk management - materiality - climate change.'' ...riality is also a fundamentally important concept in traditional financial accounting. ...1 KB (168 words) - 17:06, 31 December 2021
- ''Sustainability - corporate reporting.'' ...n their risks and opportunities relating to climate change, water security and deforestation. ...1 KB (145 words) - 08:36, 1 February 2024
- 1. ''Accounting''. ...ncial statements (IAS) or accounts and may be required under the financial reporting standards or sometimes under relevant company or securities law. ...960 bytes (120 words) - 14:53, 23 June 2022
- ''Financial reporting.'' It's a good idea to review these items with care, and a degree of objective skepticism. ...462 bytes (63 words) - 17:57, 17 November 2022
- 1. ''Financial reporting - balance sheet - assets & liabilities.'' ...lities that are likely to be converted into cash within a year or a normal accounting cycle. ...2 KB (250 words) - 23:50, 26 July 2022
- 1. ''Financial reporting - interpretation''. Additional accounting information provided to aid the interpretation of the primary financial sta ...1,000 bytes (104 words) - 18:50, 16 January 2024
- 1. ''Company accounting''. ...obligations owed by the business - for example to vendors, other creditors and banks - plus equity. ...468 bytes (61 words) - 11:43, 29 October 2020
- 1. ''Financial reporting.'' Financial reporting relating to periods shorter than a full financial year. ...887 bytes (106 words) - 13:17, 17 September 2019
- ...ng, assurance, and other related areas, and by facilitating their adoption and implementation. * [[Corporate Reporting Council]] ...664 bytes (71 words) - 09:28, 3 April 2019
- ''Financial reporting.'' The internationally recognised system of financial reporting required for all companies quoted on an EU stock exchange from 2005, as wel ...2 KB (275 words) - 22:00, 11 October 2023
- ''Financial reporting - US GAAP.'' Accounting Standard Codification 350, dealing with goodwill and other intangible assets. ...911 bytes (95 words) - 21:43, 12 February 2023
- 1. ''Documentation - financial reporting - risk management - adjective.'' 2. ''Documentation - reporting - law - evidence.'' ...900 bytes (106 words) - 01:57, 2 July 2021
- Financial planning and analysis is a corporate function usually responsible for internal financial *Forecasting and modelling ...1 KB (120 words) - 21:54, 11 March 2023
- ''Financial reporting - International Financial Reporting Standards (IFRS) - investment property.'' International Accounting Standard 40, dealing with investment property. ...1 KB (175 words) - 22:04, 25 April 2023
- The name formerly used for International Financial Reporting Standards (IFRS). Older individual international accounting standards still in issue are still referred to individually as IAS. ...720 bytes (89 words) - 10:39, 24 August 2022
- 1. ''Financial reporting - research and development.'' ...ertaken with the prospect of gaining new scientific or technical knowledge and understanding. ...925 bytes (107 words) - 08:35, 21 March 2022
- ''Financial reporting - public companies - US - Securities and Exchange Commission (SEC).'' ...rterly financial report that the SEC requires public companies to complete and file. ...690 bytes (93 words) - 07:53, 4 May 2022
- Carbon tracking is the measurement and tracking of carbon footprint. * [[Carbon reporting]] ...663 bytes (70 words) - 23:20, 26 December 2022
- 1. ''Financial reporting''. * [[Corporate Reporting Council]] ...798 bytes (91 words) - 08:25, 10 April 2019
- The common set of accounting principles, standards and procedures. ...he FASB in the US, the FRC in the UK and other national accounting boards) and ...833 bytes (98 words) - 23:51, 6 July 2022
- 1. ''Financial reporting - assurance - audit''. ...endent review and report on a financial report, or related related systems and controls. ...1 KB (138 words) - 17:43, 28 February 2022
- ...middle (or mid) office completes the key best practice division of duties and responsibilities in the treasury operation. ...lities include treasury reporting, accounting for treasury and determining and monitoring the internal treasury control framework. ...1 KB (162 words) - 16:59, 9 May 2022
- ''Sustainability - financial reporting - Accounting for Sustainability (A4S).'' The Accounting Bodies Network, a collaboration between A4S and professional accounting bodies. ...899 bytes (101 words) - 12:33, 6 December 2023
- ...entification and measurement of an organisation's greenhouse gas emissions and related environmental impacts. * [[Accounting]] ...792 bytes (81 words) - 23:49, 6 July 2022
- ''Financial reporting''. In financial reporting, primary statements are the main accounting statements required to be presented. ...2 KB (211 words) - 15:42, 5 April 2022
- ''Financial reporting.'' The date to which a reporting entity's financial accounts are made up. ...452 bytes (62 words) - 23:47, 6 July 2022
- ''Corporate reporting - environmental, social & governance - European Union - Sustainable Finance * [[Accounting for Sustainability]] (A4S) ...1 KB (161 words) - 21:06, 2 December 2023
- ...s amended in 2011 and subsequently) dealing with investments in associates and joint ventures. Issued by the International Accounting Standards Board. ...1,002 bytes (107 words) - 21:18, 20 February 2023
- ''Financial reporting - impairment testing - international financial reporting standards (IFRS) - IAS 36''. ...that the carrying amount of an asset (or Cash Generating Unit (CGU)) in a reporting entity's balance sheet does not exceed its recoverable amount. ...1 KB (127 words) - 10:40, 11 October 2023
- ''UK and Irish accounting.'' ...consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland whose activities include issuing insurance. ...701 bytes (89 words) - 16:02, 3 March 2022
- 1. ''Financial reporting - IAS 28.'' ...luence, significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or ''joint co ...918 bytes (112 words) - 21:26, 20 February 2023
- ''Financial reporting''. A narrative report, which sometimes also contained numerical tables and other analysis, formerly required in an Annual report (or similar financial ...453 bytes (56 words) - 19:15, 29 January 2022
- ...nt, the Direct method shows all the main categories of gross cash receipts and payments explicitly. The Indirect method starts with a reported profit/(loss) figure and then adjusts it to calculate the net cash movement for a period. ...727 bytes (105 words) - 07:55, 1 February 2024
- International Financial Reporting Standard 17, dealing with insurance contracts. ...establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts. ...525 bytes (62 words) - 17:19, 2 March 2022
- ''Financial reporting''. The OFR described the performance and development of the company and was intended to aid third parties to assess its strategy. ...456 bytes (61 words) - 22:46, 11 March 2023
- 1. ''Financial reporting - IAS 16.'' :''IAS 16 - Property, plant and equipment - paragraph 57.'' ...1 KB (205 words) - 21:22, 29 October 2023
- ''Financial reporting.'' An event which occurs between a company’s balance sheet date and the date on which the company’s financial statements are authorised for i ...415 bytes (52 words) - 18:38, 1 June 2021
- ''Financial reporting.'' ...h another entity under conditions that are potentially unfavourable to the reporting entity. ...1 KB (159 words) - 22:34, 11 March 2023
- 1. ''Financial reporting - balance sheet - assets.'' Amounts which are due to be received by a reporting entity. ...657 bytes (72 words) - 16:20, 7 February 2022
- ''UK and Irish accounting.'' Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'. ...534 bytes (67 words) - 16:16, 3 March 2022
- ...information to internal managers for the purposes of planning, controlling and decision making. ...tres, and often profit centres, with associated budgeting, forecasting and reporting activity. ...822 bytes (93 words) - 20:30, 6 February 2019
- ''Financial reporting - accruals concept''. ..., profits and the associated costs incurred while earning them in the same accounting period's profit or loss account or income statement. ...958 bytes (118 words) - 19:06, 23 July 2022
- ''Financial reporting - balance sheet - assets & liabilities.'' ...' are likely to be converted into cash after more than a year, or a normal accounting cycle. ...482 bytes (64 words) - 09:55, 24 December 2020
- 1. ''Financial reporting - audit.'' ...financial statements, and the amounts or disclosures required by relevant accounting standards. ...1 KB (131 words) - 08:33, 3 March 2022
- ''Sustainability reporting.'' * [[Sustainability reporting]] ...1 KB (101 words) - 12:54, 23 April 2023
- The Reporting on Payment Practices and Performance Regulations 2017, which apply to large companies in the UK. ...s, including availability of electronic invoicing and supply chain finance and membership of a payment code of conduct. ...1 KB (164 words) - 17:47, 5 January 2021
- 1. ''Financial reporting.'' ...essing refers to transactions, or delayed transactions, around a financial reporting date, intended to improve the reported financial position, financial perfor ...1 KB (141 words) - 12:59, 20 July 2021
- 2. ''Financial reporting''. A choice about an accounting treatment, which must be formally evidenced and will not normally be readily reversible. ...626 bytes (82 words) - 12:45, 2 May 2018
- ''Financial reporting - non-GAAP measures - exchange rates.'' A basis of calculating and disclosing financial amounts on the basis of the same foreign exchange rate ...886 bytes (113 words) - 13:04, 24 June 2022
- 'CbC' means 'country-by-country' reporting in relation to tax. Taking the UK as an example, where CbC reporting has been implemented with effect from 2016: ...1 KB (150 words) - 04:22, 8 February 2024
- ''Sustainability - impact reporting - analytics - benchmarking''. ...and analytics provider in organisational impact in natural, human, social and financial capital. ...1 KB (133 words) - 02:09, 16 January 2022
- ''Financial reporting - non-GAAP measures - exchange rates.'' A basis of calculating and disclosing financial amounts on the basis of the same foreign exchange rate ...914 bytes (116 words) - 20:35, 19 February 2023
- They are used in financial reporting, decision making and risk analysis. Identifying and analysing incremental items enables a clearer view of the related decision, ...668 bytes (79 words) - 14:42, 21 December 2020
- ''Financial reporting''. ...for an ''income statement'', ''statement of profit or loss'', or, ''profit and loss account''. ...628 bytes (73 words) - 13:13, 19 August 2021
- ''Corporate reporting - environmental, social & governance - European Union - Sustainable Finance Such funds and other products are sometimes known colloquially as "dark green". ...1 KB (164 words) - 21:03, 2 December 2023
- 1. ''Financial reporting.'' For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when: ...1 KB (130 words) - 21:05, 20 February 2023
- ''Financial reporting - primary statements - International Accounting Standards''. International Accounting Standards (IAS) term for the statement where assets and liabilities are listed. ...732 bytes (80 words) - 22:44, 11 March 2023
- 1. ''Financial reporting - balance sheet - assets''. ...y liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. ...1 KB (183 words) - 19:07, 12 February 2023
- ''Sustainability accounting - US''. ...ble for the due process, outcomes, and ratification of SASB sustainability accounting standards, including any changes to the standards going forward. ...1,023 bytes (111 words) - 17:33, 4 December 2021
- ''Environmental, social and governance concerns (ESG) - European Union.'' The European Union's Non-Financial Reporting Directive is effective from January 2021. ...1 KB (128 words) - 22:47, 11 March 2023
- ''Financial reporting - international financial reporting standards - IFRS 8.'' ...S 8 (Operating segments) a reportable segment is an operating segment of a reporting entity about which information must be reported. ...894 bytes (132 words) - 16:07, 26 June 2022
- ''Financial reporting - balance sheet - assets.'' For financial reporting purposes, cash equivalents are: ...1 KB (139 words) - 13:53, 28 October 2023
- 1. ''Intangible assets - financial reporting.'' 2. ''Financial reporting - consolidated accounts.'' ...1 KB (168 words) - 20:57, 12 February 2023
- ''Financial reporting.'' ...vide all of the information that existing and potential investors, lenders and other creditors need. ...3 KB (380 words) - 11:54, 10 September 2023
- 1. ''Group accounting''. From an accounting group’s perspective, profit may be unrealised when goods have not yet bee ...736 bytes (100 words) - 02:13, 31 January 2024
- ...dentification and disclosure of an organisation's greenhouse gas emissions and related environmental impacts, on an appropriately consistent basis. * [[Carbon accounting]] ...829 bytes (86 words) - 09:12, 1 February 2022
- ''Financial reporting - accounting principles - alternative performance measures.'' ...nings are the amounts of earnings calculated and reported under applicable accounting standards, before making any adjustments. ...2 KB (225 words) - 08:52, 15 February 2023
- ''UK and Irish accounting.'' Financial Reporting Standard 104, 'Interim Financial Reporting'. ...662 bytes (87 words) - 16:13, 3 March 2022
- ''Financial reporting.'' A significant event which occurs between a company's balance sheet date and the date on which the company's financial statements are approved by the di ...513 bytes (65 words) - 18:29, 1 June 2021
- ''Corporate reporting - environmental, social & governance - European Union.'' * [[Sustainability reporting]] ...926 bytes (99 words) - 13:00, 23 April 2023
- ''Corporate reporting - environmental, social & governance - European Union - Sustainable Finance Such funds and other products are sometimes known colloquially as "light green". ...2 KB (171 words) - 21:04, 2 December 2023
- United States Generally Accepted Accounting Principles. Compared with International Financial Reporting Standards (IFRS), US GAAP is generally considered to be a relatively more r ...838 bytes (102 words) - 22:00, 11 October 2023
- 1. ''Financial reporting - balance sheet - liabilities.'' *Services or goods received before the end of the accounting period; or ...2 KB (227 words) - 14:10, 18 July 2022
- Financial reporting is traditionally external. ...and providing information to external stakeholders, the financial markets and the public. ...4 KB (488 words) - 21:46, 24 March 2023
- ''Sustainability - sustainability reporting standards''. Among other purposes, the Impact Management Project facilitates cooperation and coordination between sustainability standard-setting organisations includin ...2 KB (174 words) - 11:45, 29 March 2023
- ''Financial reporting''. In financial reporting, recognition is the identification and inclusion of an item in one or more of a: ...1,022 bytes (121 words) - 12:39, 14 April 2024
- ''Financial reporting and regulation.'' *[[Financial reporting]] ...576 bytes (75 words) - 22:45, 11 March 2023
- In reporting and modelling, a decision about the meaning of positive and negative numbers. Many errors and failures of understanding result from not establishing sign conventions at ...640 bytes (75 words) - 13:28, 16 March 2023
- ''Financial reporting''. IFRIC 23 - Uncertainty over Income Tax Treatments - clarifies the accounting for uncertainties in income tax under IAS 12. ...553 bytes (75 words) - 14:53, 5 October 2023
- 1. ''Financial reporting - accruals concept'' In financial reporting, the appropriate spreading of income and expenditure into the periods to which they relate. ...2 KB (312 words) - 14:23, 14 September 2021
- ...ng Concern (under IFRS accounting guidelines) at the end of each financial reporting period. * [[International Financial Reporting Standards]] (IFRS) ...769 bytes (104 words) - 15:47, 23 June 2022
- ''Sustainability - sustainability reporting standards - investment''. ...ing the generally accepted system for impact investors to measure, manage, and optimise their impact. ...924 bytes (106 words) - 19:12, 17 June 2022
- ''Acquisitions and mergers - financial reporting - International Financial Reporting Standards - IFRS 3.'' ...n of assets, the acquired assets are accounted for under other appropriate accounting standards, often including IAS 38 Intangible Assets. ...1 KB (188 words) - 15:47, 23 April 2023
- ''Financial reporting - balance sheet - liabilities - accruals accounting''. :Our accounting year runs from 1 January to 31 December. ...2 KB (318 words) - 21:47, 12 February 2023
- ''Financial reporting - balance sheet - assets''. IAS 16 defines property, plant and equipment as: ...668 bytes (81 words) - 10:52, 29 October 2020
- Including levels established, monitored and enforced by regulators and legal authorities. ...the Standards developed and issued by the ISO, and International Financial Reporting Standards (IFRS). ...2 KB (235 words) - 21:26, 11 October 2023
- 1. ''Financial reporting - external''. ...tement is one of the five primary published financial statements of larger reporting entities. ...2 KB (248 words) - 22:50, 18 July 2022
- ''Sustainability - impact - financial reporting - Impact Economy Foundation (IEF)''. ...nts Initiative, designed to ensure complete and consistent impact-weighted reporting. ...904 bytes (98 words) - 18:47, 16 February 2022
- ''Corporate reporting - environmental, social & governance - European Union.'' *Online descriptions of their sustainable investments target and the performance measures they use. ...2 KB (205 words) - 18:51, 16 January 2024
- ..., the indirect method means starting with a reported profit/(loss) figure, and then adjusting it to calculate the net cash movement for a period. ...f presentation, which shows all the main categories of gross cash receipts and payments explicitly. ...607 bytes (83 words) - 07:55, 1 February 2024
- ''Sustainability - financial reporting - Accounting for Sustainability (A4S).'' ...ogether to build environmental and social considerations into the strategy and business processes of their organizations. ...1 KB (143 words) - 17:02, 4 December 2023
- ''Financial reporting - provisions - contingent liabilities - International Accounting Standards - IAS 37.'' IAS 37 deals with provisions, contingent liabilities and contingent assets. ...747 bytes (92 words) - 00:02, 20 January 2022
- ''Corporate reporting - environmental, social & governance (ESG) - UK - Financial Conduct Authori ...rms about their products and services are fair, clear, and not misleading, and consistent with the sustainability profile of the product or service. ...1 KB (133 words) - 12:03, 17 January 2024
- ''Internal organisational accounting - books and records - full details.'' ...m, for example Direct income, Indirect income, Commission expense on sales and many others. ...1 KB (142 words) - 17:34, 31 January 2023
- ''Sustainability - impact - economic context - impact reporting''. The impact economy model seeks to balance social and environmental concerns with profit. ...2 KB (173 words) - 22:28, 13 July 2022
- ''Accounting''. ...style="color:#4B0082">'''''Estimation of useful life for IAS 16 financial reporting is a matter of judgement'''''</span> ...1 KB (190 words) - 21:12, 29 October 2023
- * [[Corporate Reporting Council]] * [[Generally accepted accounting principles]] ...761 bytes (81 words) - 22:11, 18 March 2023
- ''Financial reporting - accounting principles - alternative performance measures.'' ...nt the reporting and disclosures of earnings required by law and financial reporting standards. ...2 KB (280 words) - 08:52, 15 February 2023
- ''Financial reporting''. * Preparing financial statements in accordance with relevant laws and regulation; ...951 bytes (117 words) - 07:55, 4 May 2022
- ''Financial reporting - accounting concepts''. ...pplication of accounting concepts to the preparation of accounting records and financial statements. ...512 bytes (52 words) - 18:57, 20 October 2022
- ''Financial reporting - IFRS 16''. The lessee's Incremental Borrowing Rate is a key concept in financial reporting for leases under IFRS 16. ...1,005 bytes (139 words) - 14:35, 21 December 2020
- ''Financial reporting - provisions - contingent liabilities - International Accounting Standards - IAS 37.'' IAS 37 deals with provisions, contingent liabilities and contingent assets. ...799 bytes (101 words) - 00:04, 20 January 2022
- ...diaries and appropriate proportionate interests in associated undertakings and joint ventures. ...exact membership of the group may differ for financial reporting purposes and for tax purposes. ...2 KB (234 words) - 07:59, 4 July 2022
- ''Corporate reporting - environmental, social & governance (ESG) - UK - Financial Conduct Authori ...inancial products that are marketed as sustainable should do as they claim and have the evidence to back it up. ...2 KB (182 words) - 10:10, 17 January 2024
- ''Financial reporting - balance sheet - liabilities.'' *Services or goods received before the end of the accounting period; or ...955 bytes (129 words) - 22:16, 14 July 2022
