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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 All SSAPs were withdrawn and replaced by FRS 100-105 with effect from 2015.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
- ''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
- ''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
- ...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 - 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
- ''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
- ...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
- ''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.'' ...h another entity under conditions that are potentially unfavourable to the reporting entity. ...1 KB (159 words) - 22:34, 11 March 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
- 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
- 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
- ''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
- ''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
- ''Financial reporting - balance sheet - liabilities - accruals accounting''. :Our accounting year runs from 1 January to 31 December. ...2 KB (352 words) - 21:51, 12 February 2023
- ''Natural capital - measurement and reporting.'' Natural capital accounting aims to establish and apply systematic and consistent ways of tracking ecosystems at different levels. ...1 KB (177 words) - 23:54, 6 July 2022
- ''Law - financial reporting - tax - credit rating''. Hybrid capital instruments have features both of equity and of debt. ...1 KB (145 words) - 12:19, 26 November 2020
- 1. ''Sustainability - impact reporting - Impact Management Project (IMP)''. For the purposes of impact management and reporting, the IMP defines impact as a change in an outcome caused by an organisation ...2 KB (229 words) - 10:25, 15 February 2024
- ''Financial reporting''. Net investment hedge accounting applies to hedges of foreign currency risk on net investments in foreign op ...926 bytes (124 words) - 15:17, 9 July 2022
- 1. ''Financial reporting and measures''. For example, payments practices under related reporting regulations. ...2 KB (202 words) - 16:24, 6 October 2023
- Most financial reporting systems allow smaller and medium-sized organisations to report limited financial information in this ...ll required for other purposes. For example, for most tax purposes and for reporting to shareholders. ...768 bytes (104 words) - 14:52, 28 February 2018
- Most financial reporting systems allow smaller and medium-sized organisations to report limited financial information in this ...ll required for other purposes. For example, for most tax purposes and for reporting to shareholders. ...763 bytes (104 words) - 14:53, 28 February 2018
- Most financial reporting systems allow smaller and medium-sized organisations to report limited financial information in this ...l required for other purposes. For example, for most tax purposes and for reporting to shareholders. ...779 bytes (103 words) - 09:57, 28 February 2018
- The former UK Financial Reporting Standard 17, dealing with retirement benefits. ...r the full amounts of pension fund deficits and surpluses to be recognised and disclosed in the sponsoring employer's balance sheet. ...705 bytes (89 words) - 11:30, 16 July 2019
- 1. ''Financial reporting - accounting concepts.'' By law financial statements must give a 'true and fair view'. ...2 KB (327 words) - 10:24, 4 March 2022
- ...rent financial reporting period, to the detriment of longer term interests and necessary investment. * [[Financial reporting]] ...709 bytes (92 words) - 09:36, 7 July 2022
- 1. ''Financial reporting - intangible fixed assets''. In financial accounting, amortisation is the writing down of the value of an ''intangible'' fixed a ...3 KB (354 words) - 19:35, 29 March 2024
- 1. ''Financial reporting - balance sheet.'' ...porting, assets are defined as 'present economic resources controlled by a reporting entity as a result of past events'. ...2 KB (265 words) - 17:12, 20 November 2023
- ...tion of passing assessments, completing a course of training or education, and practical experience. ...for a position, or for particular treatment, for example in tax, financial reporting or other fields. ...865 bytes (115 words) - 12:47, 8 September 2022
- Short-term obligations owed by a business to creditors, suppliers and vendors. * [[Reporting on Payment Practices and Performance Regulations]] ...231 bytes (27 words) - 11:16, 28 February 2018
- ''Financial reporting - IAS 16 - property, plant and equipment.'' Under IAS 16, bearer plants are accounted for as property, plant and equipment if they: ...665 bytes (97 words) - 13:15, 26 March 2020
- ...irs of the company (or other entity being reported on), its profit or loss and its cash flows. *Have been properly prepared in accordance with relevant financial reporting standards. ...1 KB (156 words) - 19:06, 6 November 2021
- ...cument, designed to reduce the expense and delay of extensive negotiations and of errors. 4. ''Financial reporting - investor relations.'' ...3 KB (443 words) - 19:19, 24 April 2023
- ...y that the liabilities are not required to be disclosed in the sponsoring (reporting) entity's balance sheet. The trend in financial reporting over time has been to restrict the types of structures which may be account ...2 KB (220 words) - 14:29, 19 July 2021
- International Accounting Standard 17, dealing with leases. ...6 became mandatory - for companies reporting under international financial reporting standards - from 1 January 2019.'' ...1 KB (170 words) - 10:47, 5 October 2023
- In the law of security and charges over assets, crystallisation is the transformation of a floating ch 2. ''Tax and financial reporting.'' ...668 bytes (92 words) - 22:15, 10 March 2019
- International Generally Accepted Accounting Principles (GAAP). GAAP applying to companies and groups reporting under international accounting standards. ...300 bytes (31 words) - 10:16, 28 February 2018
- ''Sustainability - financial reporting.'' ...ling to meet 21st century challenges with 20th century decision making and reporting systems." ...1 KB (171 words) - 17:29, 4 December 2023
- Accounting bases of valuation or measurement specific to a reporting entity. The entity should consistently follow accounting policies from period to period. ...497 bytes (58 words) - 23:46, 6 July 2022
- 1. Raw materials, components, work in progress (WIP) and finished goods held by a company or other entity under review. 2. ''Financial reporting - balance sheet - assets''. ...689 bytes (92 words) - 13:08, 17 July 2022
- ...ndard 8, dealing with accounting policies, changes in accounting estimates and errors. Issued by the International Accounting Standards Board. ...434 bytes (51 words) - 10:09, 24 August 2022
- ...of Chartered Accountants in England and Wales (ICAEW) Financial Reporting and Advisory Group. [[Category:Accounting,_tax_and_regulation]] ...227 bytes (28 words) - 19:59, 26 June 2022
- International Accounting Standard 16, dealing with property, plant and equipment (PPE). Issued by the International Accounting Standards Board. ...1 KB (146 words) - 20:05, 29 October 2023
- 1. ''Financial reporting - accounting concepts.'' ...assets only when they are reasonably certain, whilst recognising expenses and liabilities whenever they are probable. ...1 KB (154 words) - 15:47, 23 June 2022
- ...ling to meet 21st century challenges with 20th century decision making and reporting systems." * [[Accounting for Sustainability]] ...387 bytes (49 words) - 18:24, 2 December 2021
- * [[Carbon accounting]] * [[Carbon reporting]] ...1 KB (119 words) - 23:17, 26 December 2022
- ''Financial reporting - non-current assets - IAS 16 - IAS 38.'' Under the revaluation model non-current assets are carried in the reporting entity's balance sheet at their revalued amounts, being: ...2 KB (220 words) - 11:50, 11 October 2023
- * [[Reporting on Payment Practices and Performance Regulations]] [[Category:Accounting,_tax_and_regulation]] ...277 bytes (33 words) - 11:16, 28 February 2018
- ''Environmental policy - corporate accounting and reporting - standards.'' Abbreviation for the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard. ...2 KB (220 words) - 22:07, 30 January 2024
- ''Environmental policy - greenhouse gases - measurement - reporting.'' * [[Streamlined Energy and Carbon Reporting]] ...1 KB (127 words) - 20:37, 18 April 2023
- ...nior secured note transaction using the airline's [rights to use] take-off and landing slots at London Heathrow Airport. It is the first time in European 3. ''Financial reporting''. ...1,017 bytes (127 words) - 01:17, 9 May 2024
- ...onal Accounting Standard 20, dealing with accounting for government grants and disclosure of government assistance. Issued by the International Accounting Standards Board. ...409 bytes (48 words) - 10:11, 24 August 2022
- * [[Economic and Financial Affairs Council]] * [[Economic and Financial Committee]] ...3 KB (242 words) - 23:44, 11 March 2023
- ''Financial reporting.'' ...nting Standards (IAS) 'primary' financial statements are the main external accounting statements that must be presented. ...1 KB (135 words) - 15:43, 5 April 2022
- ...n and standard setting places a relatively greater emphasis on identifying and publishing detailed rules. * [[Accounting standards]] ...2 KB (162 words) - 21:48, 11 October 2023
- ...change of ideas in the pensions field mainly in the areas of reporting and accounting by pensions schemes. * [[Generally accepted accounting principles]] ...347 bytes (45 words) - 11:37, 12 December 2018
- ''Financial reporting - accounting concepts.'' ...ple that financial transactions and financial relationships are dealt with and presented in accordance with their commercial substance. ...481 bytes (58 words) - 13:58, 29 October 2020
- ''Sustainability accounting''. ...ability Accounting Standards developed and published by the Sustainability Accounting Standards Board (SASB). ...425 bytes (43 words) - 22:24, 3 December 2021
- ''Sustainability - financial reporting - Accounting for Sustainability (A4S).'' The Asset Owners Network of A4S includes chairs of pension fund investors, and investment committees. ...2 KB (192 words) - 16:57, 4 December 2023
- ...whose activities are based in a country or currency other than that of the reporting entity. 2. ''Other entities and activities.'' ...1,006 bytes (120 words) - 16:39, 5 March 2022
- ...n and standard setting places a relatively greater emphasis on identifying and publishing overarching principles. * [[Accounting standards]] ...2 KB (167 words) - 11:35, 1 November 2023
- To act as a central counterparty to facilitate market transactions and reduce counterparty risk. 3. ''Adjective - disclosure - reporting.'' ...1 KB (139 words) - 20:53, 11 September 2022
- 1. ''Organisations - operations - financial reporting.'' For example, the Dedicated Card and Payment Crime Unit of the UK police. ...2 KB (193 words) - 09:48, 26 October 2022
- '' Financial reporting - accounting concepts.'' The accounting principle that relevant assets and liabilities should normally be reported separately at their gross amounts, ...619 bytes (75 words) - 12:33, 5 December 2020
- ''Financial reporting - primary statements''. ...anges in equity is a primary financial statement required by International Accounting Standards, under IAS 1. ...1 KB (144 words) - 14:30, 11 August 2021
- * [[Carbon reporting]] * [[Streamlined Energy and Carbon Reporting]] ...1 KB (151 words) - 21:08, 2 July 2022
- ''Accounting - cash management - financial reporting.'' ...r the collection of trade debtors arising and recognised in prior periods; and ...1 KB (144 words) - 13:41, 18 July 2022
- ...ith another entity under conditions that are potentially favourable to the reporting entity; <u>or</u> ...at will or may be settled in the reporting entity's own equity instruments and is <u>either</u>: ...1 KB (212 words) - 21:55, 11 March 2023
- 1. ''Financial reporting - accounting practices.'' Accounting depreciation spreads the cost of a long-term tangible asset over its total ...3 KB (344 words) - 12:01, 31 January 2023
- ''Financial reporting - accounting principles.'' ...hat supplement the reporting and disclosures required by law and financial reporting standards. ...4 KB (488 words) - 17:04, 19 February 2023
- These are issued by the Auditing Practices Board in the UK and give guidance to external auditors, but they are not mandatory. * [[Corporate Reporting Council]] ...281 bytes (38 words) - 16:30, 3 April 2019
- International Financial Reporting Standard 6, dealing with exploration for and evaluation of mineral resources. Issued by the International Accounting Standards Board. ...357 bytes (44 words) - 16:33, 2 March 2022
- Auditors form, and report, an audit opinion about financial statements that they audit. Similarly incorrect - and excessive - expectations can also arise about other assurance work undertak ...1 KB (153 words) - 19:15, 6 November 2021
- ''Sustainability - reporting - measurement - NYU Stern Center for Sustainable Business.'' ...cial performance, helping to build a better business case for both current and planned sustainability initiatives. ...2 KB (181 words) - 12:54, 23 April 2023
- The part of the treasury organisation that administers and supports the trading activities of the treasury front office. ...office’s main functions are to process, confirm, verify, settle, reconcile and record financial market transactions. ...2 KB (228 words) - 21:41, 11 May 2022
- ...t used by auditors as a source of evidence, which have been formally noted and signed by the directors of the company being audited. * [[Financial reporting]] ...294 bytes (40 words) - 12:00, 27 August 2019
- ''Financial reporting''. ...he occurrence of one or more uncertain future events not wholly within the reporting entity’s control; or, ...1 KB (152 words) - 20:37, 10 September 2022
- 2. ''Bookkeeping - accounting - noun.'' 3. ''Verb - record keeping and reporting.'' ...2 KB (178 words) - 14:24, 6 July 2022
- ''Assurance and auditing.'' * [[Financial Reporting Council]] ...286 bytes (29 words) - 13:51, 24 March 2019
- ''Audit and Assurance.'' An external service providing review of financial reporting and other information, to enhance its credibility. ...296 bytes (36 words) - 07:59, 27 June 2022
- 1. ''Accounting and law.'' 2. ''Financial reporting - balance sheet - liabilities.'' ...473 bytes (57 words) - 10:50, 22 May 2021
- ''Financial reporting - accounting practices.'' ...replacement cost accounting techniques, but also on net realisable values and economic values. ...516 bytes (72 words) - 23:49, 6 July 2022
- ''Financial reporting - US GAAP.'' ...alised gains and unrealised losses reported in other comprehensive income (and excluded from profit or loss for the period). ...1 KB (183 words) - 21:12, 10 March 2019
- ...to their board leadership and effectiveness, remuneration, accountability and relations with shareholders. The UK Corporate Governance Code updated and replaced the former Combined Code. ...1 KB (156 words) - 08:48, 15 February 2023
- ...nd applying this knowledge to create new and improved products, processes, and services to fulfill market needs. International Financial Reporting Standards generally require all ''research'' costs to be expensed. ...1 KB (133 words) - 13:23, 23 January 2023
- 1. ''Financial reporting''. ...ds'' - Relevant accounting standards include IAS 36, Section 27 of FRS 102 and IAS 2. ...2 KB (352 words) - 10:32, 11 October 2023
- ''Financial reporting - IAS 19''. ...ents and their Interaction - is an interpretation of the employee benefits accounting standard IAS 19. ...378 bytes (49 words) - 14:54, 5 October 2023
- ''UK law and social responsibility''. * [[Reporting]] ...288 bytes (32 words) - 10:29, 17 May 2020
- ...or from unfavourable market conditions including market disruption or new and burdensome regulation. 2. ''Financial reporting - international accounting standards.'' ...1 KB (169 words) - 14:41, 10 August 2022
- ...terms of the Sarbanes-Oxley Act to oversee the audits of public companies and broker-dealers. * [[Corporate Reporting Council]] ...406 bytes (51 words) - 18:13, 2 December 2021
- The former International Accounting Standard 31, which dealt with interests in joint ventures. IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013. ...404 bytes (46 words) - 11:16, 13 September 2017
- ...ex, you need only two data points per coupon period – one at the beginning and one at the end. ...sts, you do the same but observe the second index data point on the day of reporting. ...1 KB (162 words) - 13:57, 11 April 2021
- 1. ''Financial reporting - fair value.'' For financial reporting and fair valuation purposes, market participants are strictly defined as: ...1 KB (166 words) - 22:18, 13 August 2022
- ''Financial reporting and governance''. [[Category:Accounting,_tax_and_regulation]] ...190 bytes (20 words) - 20:39, 4 October 2018
- ...al Accounting Standard 37, dealing with provisions, contingent liabilities and contingent assets. Issued by the International Accounting Standards Board. ...788 bytes (83 words) - 15:18, 16 April 2023
- 1. ''Financial reporting.'' 3. ''Other legislative and regulatory systems.'' ...1 KB (173 words) - 23:07, 25 March 2021
- ''Financial reporting''. Management Discussion and Analysis. ...199 bytes (21 words) - 20:34, 26 June 2022
- The International Auditing and Assurance Standards Board.. * [[Generally accepted accounting principles]] ...388 bytes (40 words) - 08:45, 5 October 2023
- Arranging that in a portfolio of assets and liabilities the cash flows generated by the assets can be expected to meet Equalising or approximating the modified duration of assets and liabilities in a portfolio, to manage interest rate risk. ...1 KB (150 words) - 17:15, 2 November 2021
- 1. ''Financial reporting - cash management - accounting - tax''. ...ation that enable it to prepare complete and accurate financial statements and tax returns. ...762 bytes (82 words) - 23:46, 6 July 2022
- ''Financial reporting''. Total comprehensive income includes all gains and losses that affect shareholders' equity. ...1 KB (134 words) - 21:49, 2 November 2021
- 1. ''Financial reporting - assurance - audit''. ...conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of evidence. ...1 KB (168 words) - 18:10, 17 November 2022
- ''Environmental policy - corporate accounting and reporting - standards.'' [[Category:Accounting,_tax_and_regulation]] ...577 bytes (65 words) - 21:59, 5 December 2021
- ''Financial reporting.'' This is a requirement of the UK Companies Act 2006 (Strategic Report and Directors' Report Regulations) [http://www.legislation.gov.uk/ukdsi/2013/97 ...1 KB (189 words) - 23:46, 26 July 2022
- ...losses for the reporting period including those not reported in the profit and loss account or income statement. * [[Statement of recognised income and expense]] ...465 bytes (63 words) - 10:19, 28 February 2018
- * [[Financial reporting]] * [[Small and Medium-sized Enterprises]] (SMEs) ...468 bytes (51 words) - 00:13, 12 January 2022
- ''Financial reporting.'' ...ties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. ...344 bytes (44 words) - 17:23, 1 July 2022
- Relating to money, particularly the supply of, and confidence in, the official central currency. 2. ''Financial reporting''. ...1 KB (170 words) - 20:21, 25 March 2023
- ...to implement the vision and mission of the bank, strong origination skills and the ability to deliver the bank's capability to the clients. ...on the entire banking strategy, the target operating model and the country and concentration limits. It helped me to attain the status of their trusted ad ...2 KB (249 words) - 12:48, 8 September 2022
- Historically, a voluntary basis of calculating and reporting prudential measures early, as if the transitional implementation period for [[Category:Accounting,_tax_and_regulation]] ...389 bytes (51 words) - 19:55, 26 June 2022
- Transparency means the full disclosure of relevant information to markets and other stakeholders. * [[Disclosure and Transparency Rules]] ...546 bytes (53 words) - 19:47, 5 November 2023
- 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). ...1 KB (169 words) - 19:00, 24 April 2023
- ''Financial reporting''. Fair value hedge accounting deals with hedges of exposures to items ''without'' variable cash flows. ...708 bytes (94 words) - 18:57, 29 January 2022
- International Financial Reporting Standard 9, dealing with financial instruments. IFRS 9 largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'. ...763 bytes (88 words) - 18:20, 8 May 2024
- ''US government accounting.'' The Federal Accounting Standards Advisory Board is the US government Accounting Standards Board. ...1 KB (132 words) - 09:20, 3 April 2019
- ''Financial reporting''. Acquisition accounting is the generally accepted method of financial accounting for subsidiaries. ...743 bytes (91 words) - 23:48, 6 July 2022
- ''Diversity and inclusion''. ...NS) as the difference between the average hourly earnings of White British and other ethnic groups as a proportion of average hourly earnings of the White ...1 KB (157 words) - 15:38, 25 July 2019
- #Revenues and #The ''number'' which is being rounded off and ...1 KB (212 words) - 09:50, 27 June 2022
- ''Environmental policy - greenhouse gases - measurement - reporting.'' * [[Streamlined Energy and Carbon Reporting]] ...1 KB (183 words) - 16:15, 28 January 2024
- ''Financial reporting - balance sheet - assets & liabilities.'' ...h are likely to be converted into cash after more than a year, or a normal accounting cycle. ...517 bytes (72 words) - 09:59, 24 December 2020
- The Fixed Income, Currencies and Commodities Markets Standards Board. * [[Corporate Reporting Council]] ...284 bytes (33 words) - 09:27, 3 April 2019
- English law generally refers to the legal system that applies in England and Wales. ...in the United Kingdom, the two other main legal jurisdictions are Scotland and Northern Ireland. ...1 KB (177 words) - 11:07, 28 March 2024
- * [[Non-Financial Reporting Directive]] (NFRD) * [[Sustainability Accounting Standards Board]] ...2 KB (206 words) - 12:52, 23 April 2023
- ''Financial reporting - accounting practices.'' ...ounts. Aggregation is the adding up of the individual assets, liabilities and trading of each of the entities in the group. ...475 bytes (65 words) - 14:29, 29 October 2020
- ''Sustainability - impact reporting''. ...intensity of profits measures the relationship between a company's profits and its most important positive - or negative - effect on ESG issues. ...2 KB (327 words) - 17:11, 20 September 2022
- ''Sustainability accounting - US''. SASB Sustainability Accounting Standards comprise: ...1,017 bytes (105 words) - 22:20, 3 December 2021
- 1. ''Accounting - inventory''. A method of inventory accounting that values inventory used during the reporting period at the weighted average cost of all inventory held. ...665 bytes (86 words) - 07:54, 24 August 2019
- ''Financial reporting.'' Rate regulations allow the supplier to recover specified costs and other amounts through the prices charged to retail customers, subject to th ...1 KB (175 words) - 16:46, 24 December 2019
- 2. ''Financial and operational reporting.'' [[Category:Accounting,_tax_and_regulation]] ...464 bytes (56 words) - 23:07, 25 February 2021
- ''Financial reporting - primary statements.'' The balance sheet is one of the primary statements in financial reporting. ...4 KB (482 words) - 05:23, 20 July 2022
- ''Cost and management accounting.'' * [[Financial reporting]] ...728 bytes (85 words) - 08:37, 10 February 2019
- ''Financial reporting - balance sheet - assets & liabilities.'' Liabilities that are likely to be settled after more than a year or a normal accounting cycle. ...591 bytes (74 words) - 10:38, 29 October 2020
- ''Financial reporting - accounting - primary statements''. * [[Cash and cash equivalents]] ...450 bytes (54 words) - 15:25, 10 August 2021
- Physical banknotes and coins. 3. ''Financial reporting - balance sheet - assets.'' ...2 KB (246 words) - 21:16, 21 July 2022
- ''Financial reporting''. Cash flow hedge accounting deals with hedges of exposures to variability in cash flows. ...795 bytes (106 words) - 22:49, 18 July 2022
- ''Financial reporting - accounting practices.'' Aggregation is the adding up of the individual assets, liabilities and trading of each of the entities in the group. ...600 bytes (80 words) - 14:28, 29 October 2020
- ''Accounting for the effects of changes in foreign exchange rates.'' Monetary items include cash, loans, debtors, creditors and similar assets and liabilities. ...676 bytes (82 words) - 00:30, 12 March 2023
- ''Environmental policy - corporate accounting and reporting - standards.'' ...357 bytes (42 words) - 20:23, 22 November 2023
- ...al Accounting Standard 39, dealing with financial instruments: recognition and measurement. * [[Hedge accounting]] ...814 bytes (88 words) - 10:17, 24 August 2022
- ''Financial reporting - tangible fixed assets.'' Accounting depreciation spreads the cost of a long-term tangible asset over its total ...943 bytes (106 words) - 21:40, 2 November 2021
- 1. ''Financial reporting - accounting concepts.'' One of a small number of fundamental accounting concepts. ...1 KB (129 words) - 07:16, 25 July 2022
- ''Financial reporting - tangible fixed assets.'' Accounting depreciation spreads the cost of a long-term tangible asset over its total ...971 bytes (107 words) - 22:17, 14 July 2022
- ...rkets which drives investment in British firms, emboldens economic growth, and helps ensure investors pay the right price when investing in shares'. ...hort-selling, HMT is considering inter alia whether to relax the reporting and disclosure rules applicable to short-sellers. ...2 KB (218 words) - 20:07, 26 February 2023
- ...ancial Reporting Standard 5, dealing with non-current assets held for sale and discontinued operations. Issued by the International Accounting Standards Board. ...482 bytes (57 words) - 11:06, 1 March 2022
- ''Financial reporting - accounting concepts.'' ...eks to maximise the underlying characteristics of completeness, neutrality and freedom from error. ...666 bytes (82 words) - 09:23, 20 April 2023
- The tools it aims to apply include reporting, risk management, returns and mobilisation. * Reporting means improving the quantity, quality and comparability of climate related disclosures by implementing a common frame ...2 KB (306 words) - 10:05, 22 March 2023
- 1. ''Financial reporting - balance sheet - assets & liabilities.'' Liabilities that are likely to be settled within a year or a normal accounting cycle. ...624 bytes (79 words) - 10:42, 29 October 2020
- 1. ''Accounting''. In a profitable and conservative company, reserves will normally comprise a significant balance ...2 KB (246 words) - 04:23, 6 February 2024
- Intangible assets include know-how, goodwill, patents, and many others. 1. ''Financial reporting''. ...3 KB (357 words) - 13:52, 28 October 2023
- ''Cost and management accounting.'' * [[Financial reporting]] ...793 bytes (95 words) - 20:09, 6 February 2019
- Pillar 1 establishes minimum capital requirements and a minimum leverage ratio. Abbreviation for Period 1, in financial reporting. ...423 bytes (45 words) - 08:01, 27 June 2022
- ''Financial reporting - accounting practices''. ...ccounts are an example of the 'substance over form' principle in financial reporting. ...2 KB (300 words) - 13:38, 28 October 2023
- Pillar 2 is the aspect of banking supervision which addresses the governance and internal risk management of individual banks. Abbreviation for Period 2, in financial reporting. ...470 bytes (53 words) - 08:02, 27 June 2022
- ''Financial reporting''. ...s recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses. ...526 bytes (62 words) - 14:58, 1 March 2018
- ''Financial reporting''. A profit and loss account is a primary financial statement, also known as an ''income st ...2 KB (299 words) - 14:28, 6 July 2022
- ''Accounting - cash management - financial reporting.'' ...r the collection of trade debtors arising and recognised in prior periods; and ...2 KB (256 words) - 21:17, 21 July 2022
- (Enabled by the Small Business, Enterprise and Employment Act, 2015.) Other similar reporting by other organisations or in other jurisdictions, whether voluntary or mand ...550 bytes (71 words) - 22:25, 3 February 2024
- ''Financial reporting - fair value''. *Use prices and other relevant information ...494 bytes (66 words) - 07:20, 29 June 2022
- ...ms from the vast web of [[over the counter]] (OTC) derivative transactions and the large contingent credit exposures that may arise as a consequence. #Central clearing and margining of standardised OTC derivatives (with certain exemptions for Non- ...2 KB (229 words) - 12:55, 20 November 2023
- ''Financial reporting - impairment'' The higher of fair value less costs of disposal and value in use. ...512 bytes (77 words) - 15:36, 9 September 2020
- International Financial Reporting Standard 16, dealing with leases. ...6 became mandatory - for companies reporting under international financial reporting standards - from 1 January 2019. ...2 KB (332 words) - 10:46, 5 October 2023
- ...vasion by United States taxpayers, through their holdings of bank accounts and other financial assets outside of the US. ...ompliance and withholding tax obligations on non-US financial institutions and groups. ...558 bytes (70 words) - 16:16, 25 June 2022
- * [[Cap and trade]] * [[Streamlined Energy and Carbon Reporting]] ...763 bytes (88 words) - 22:34, 27 March 2024
- ...parency and information exchange initiatives aimed at tackling tax evasion and tax avoidance. * [[Base erosion and profit shifting]] ...585 bytes (70 words) - 19:08, 23 November 2023
- 1. ''Documentation - financial reporting - risk management.'' '''''Financial reporting & auditing''''' ...4 KB (596 words) - 16:48, 31 December 2021
- ''Financial reporting''. ...the balance sheet after deducting accumulated depreciation or amortisation and accumulated impairment losses. ...549 bytes (64 words) - 00:08, 16 January 2020
- 1. ''Financial reporting - accounting practices.'' ...ple, a consolidated statement of cash flows or of profit or loss, prepared and presented for a group of companies. ...914 bytes (114 words) - 14:25, 29 October 2020
- 2. ''Financial reporting.'' Liabilities may include estimates, and amounts payable for commercial reasons - for example to maintain goodwill w ...638 bytes (75 words) - 23:46, 24 August 2021
- ''Environmental policy - corporate accounting and reporting - standards.'' * Emission sources; and ...1,022 bytes (113 words) - 22:59, 2 August 2021
- ...the desirable quality of making full disclosure of information to markets and other stakeholders. * [[Disclosure and Transparency Rules]] ...823 bytes (87 words) - 09:14, 31 August 2022
- ...rm and report an independent opinion on financial statements prepared by a reporting entity. An individual or firm which independently investigates and reports on other financial matters, or on non-financial matters. ...536 bytes (63 words) - 18:47, 18 December 2020
- 1. ''Financial reporting.'' Balance sheets report balances as at the last date in the accounting period. ...841 bytes (109 words) - 23:45, 6 July 2022
- ...when higher rates of tax are levied on relatively more polluting products and activities. * [[Streamlined Energy and Carbon Reporting]] ...628 bytes (77 words) - 11:20, 15 November 2023
- Raw materials, components, work in progress (WIP) and finished goods held by a company or other entity under review. ''Accounting''. ...613 bytes (81 words) - 08:03, 24 August 2019
- ''Financial reporting''. Comprehensive income comprises all gains and losses that affect shareholders' equity. ...430 bytes (55 words) - 17:24, 1 February 2019
- ...anes-Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act of 2002. ...ed corporate and accounting scandals including those involving Enron, Tyco and WorldCom. ...896 bytes (121 words) - 14:49, 2 September 2022
- ''Regulation and compliance''. Red tape is a colloquial and derogatory expression for excessive regulation. ...827 bytes (79 words) - 23:28, 24 April 2023
- ''Banking - financial reporting.'' ...was a body set up under the Financial Stability Board in 2012 to encourage and monitor improved financial disclosures by banks in their annual reports. ...700 bytes (87 words) - 15:24, 25 June 2022
- ...to markets and other stakeholders, in such a way that they can readily see and understand what has been done. * [[Disclosure and Transparency Rules]] ...821 bytes (92 words) - 08:36, 31 August 2022
- ''Financial reporting - accounting concepts.'' The predictive value and confirmatory value of financial information are interrelated. ...693 bytes (90 words) - 02:38, 14 December 2021
- ''Financial reporting.'' FVTOCI describes an accounting treatment for changes in the fair values of derivative instruments. ...751 bytes (102 words) - 19:02, 29 January 2022
- ''Financial reporting - fair value''. ...best use' in relation to establishing fair values for non-financial assets and liabilities. ...546 bytes (75 words) - 15:28, 1 July 2022
- ''Financial reporting and governance''. [[Category:Accounting,_tax_and_regulation]] ...523 bytes (74 words) - 21:18, 7 July 2022
- ...or for a more limited period which is considered long enough to allow new and compliant arrangements to be put in place. 2. ''Financial reporting'' ...776 bytes (107 words) - 22:03, 21 November 2017
- ...person' where that person actually represents or performs services for it and the bribery committed is intended to benefit that organisation. ...his is a different definition from an 'associate' in relation to financial reporting, or an 'associated company' for tax purposes. ...636 bytes (87 words) - 08:00, 9 November 2018
- ''Accounting for the effects of changes in foreign exchange rates.'' Monetary assets include cash, loans and debtors. ...862 bytes (113 words) - 00:43, 12 March 2023
- ''UK law and social responsibility''. ...ave taken to eradicate slavery and human trafficking from their operations and supply chains. ...701 bytes (84 words) - 17:24, 17 May 2020
- ...e change, natural resource constraints, and broader environmental, social, and governance (ESG) factors. * [[Environmental profit and loss]] ...843 bytes (95 words) - 16:28, 25 February 2021
- 1. ''Financial reporting - balance sheet - assets''. Property, Plant and Equipment. ...732 bytes (80 words) - 12:03, 31 January 2023
- The Market Abuse Regulation (MAR) aims to increase market integrity and investor protection. It is UK domestic regulation and law comprising: ...2 KB (262 words) - 00:03, 26 April 2023
- 1. ''Financial reporting - accounting concepts.'' ...ill continue in operation for the foreseeable future (more than 12 months) and that there is neither the aim nor need to liquidate or limit significantly ...1 KB (161 words) - 05:37, 20 July 2022
- For this reason, private companies are subject to lighter regulation and reporting requirements, compared with listed companies. ...ver, even privately owned companies must make regular filings of financial and other information at the companies registry, in prescribed formats. ...742 bytes (88 words) - 20:51, 7 July 2022
- ''Financial accounting''. ...ly by the occurrence of one or more uncertain events not wholly within the reporting entity’s control. ...1 KB (143 words) - 20:36, 10 September 2022
- ''Governance and behavioural competencies''. ...or an individual to accept responsibility for their actions and omissions, and their consequences. ...1 KB (155 words) - 04:18, 21 July 2022
- 2. ''Record keeping and reporting.'' * [[Payments and payment systems]] ...867 bytes (106 words) - 05:26, 6 November 2023
- ...ogramme of measures designed to curb accounting and control irregularities and to make executives accountable for discrepancies. ...icter penalties for corporate malfeasance, and federal oversight of public accounting firms." ...976 bytes (112 words) - 00:25, 9 May 2024
- 1. ''Financial reporting - research and development.'' For the purposes of financial reporting, development is the ''application of research findings'' or other knowledge ...3 KB (384 words) - 09:40, 10 January 2024
- ...as transport infrastructure, and human capital including knowledge, skills and relationships. 1. ''Financial reporting''. ...4 KB (511 words) - 22:00, 13 February 2023
- ''Financial reporting''. ...d to ensure that hedging instruments and hedged items both receive similar accounting treatment. ...1 KB (197 words) - 23:52, 6 July 2022
- *Support and develop internal audit professionals throughout their careers; and *Promote the role and value of the internal audit profession. ...859 bytes (102 words) - 21:12, 4 December 2021
- A recommendation of the OECD's Base erosion and profit shifting (BEPS) initiative. A worldwide interest cap limits corporate tax relief for interest and amounts economically equivalent to interest. ...639 bytes (79 words) - 16:05, 21 February 2022
- ''Environmental policy - corporate accounting and reporting - standards.'' ...o the related global challenges of economic development, natural resources and the environment. ...1 KB (126 words) - 21:33, 18 April 2023
- 1. ''Financial reporting - balance sheet''. It includes share capital, cumulative retained profits (or losses), and other reserves. ...4 KB (570 words) - 05:12, 29 March 2024
- * [[Streamlined Energy and Carbon Reporting]] [[Category:Accounting,_tax_and_regulation]] ...965 bytes (113 words) - 20:09, 17 April 2022
- ...r Pension Scheme Arrangements (PSAs) is extended by another 4 years for UK and EEA PSAs. ...ing mandatory delegation to FCs when facing an NFC, and exemption from the reporting requirements for intragroup transactions when one of the counterparties is ...2 KB (283 words) - 09:47, 16 November 2023
- In the context of buildings and other physical infrastructure, operational carbon is the carbon footprint e It includes all management and maintenance during this period. ...1 KB (124 words) - 04:13, 9 July 2021
- ''Environmental policy and concerns - climate change - carbon.'' A carbon sink is a location or activity that removes and stores carbon, usually in a solid form, reducing the amount of carbon dioxi ...963 bytes (116 words) - 17:21, 3 August 2021
- ...es on matters relating to safety and security of society, economic welfare and the protection of the environment. It contributes to policy formulation in these areas at national and international levels. ...739 bytes (98 words) - 14:13, 18 April 2020
- ...ratio gives a very rough indication of the liquidity (or solvency) of the reporting entity. ...would not be able to meet its current liabilities out of its cash in hand and the proceeds of its other current assets. ...787 bytes (104 words) - 11:08, 6 February 2019
- 1. ''Tax - anti-avoidance - Base erosion and profit shifting (BEPS)''. As defined by the Organisation for Economic Co-operation and Development (OECD), a preferential tax regime is one which causes internati ...727 bytes (92 words) - 14:06, 23 April 2023
- ...ion system based on the principles of simplicity, transparency, neutrality and stability. The Tax Foundation was established in 1937 and is headquartered in Washington DC, United States. ...1,022 bytes (124 words) - 12:37, 29 November 2023
- ...es the effectiveness of governance, risk management and control processes; and * [[Corporate Reporting Council]] ...872 bytes (103 words) - 21:51, 7 June 2021
- An authority with responsibilities and powers for oversight of a sector of the economy. * [[Audit, Reporting and Governance Authority]] ...859 bytes (96 words) - 09:40, 25 April 2023
- *Spreading better practices and appropriate standards more widely, more quickly. *Reducing the scope for tax arbitrage, regulatory arbitrage and smuggling. ...3 KB (343 words) - 05:53, 17 August 2022
- *[[Reporting]] * [[Senior Managers and Certification Regime]] ...994 bytes (115 words) - 23:31, 24 April 2023
- * [[Environmental profit and loss]] * [[Streamlined Energy and Carbon Reporting]] ...1 KB (106 words) - 01:45, 30 March 2024
- ...s. 'We actually need to incentivise low carbon-emitting production at home and abroad,' it said. ...igher operating costs, new compliance and reporting obligations and carbon accounting challenges." ...3 KB (350 words) - 07:58, 31 May 2023
- ...and not 'companies'. Of course, it might have used 'firms' or 'businesses' and so on rather than 'enterprises'. * [[Financial reporting]] ...998 bytes (119 words) - 03:48, 6 February 2024
- Environmental, Social and Governance. ...ance is a broad framework for evaluating, reporting and improving policies and performance in sustainability. ...946 bytes (104 words) - 13:12, 11 March 2024
- ''Environmental policy and concerns.'' * [[Streamlined Energy and Carbon Reporting]] ...1 KB (132 words) - 22:20, 18 July 2021
- ''Lease accounting - International Financial Reporting Standard 16 (IFRS 16)''. Right of Use is a key concept in lease accounting. ...1 KB (151 words) - 17:32, 29 January 2022
- ...ing out good practice principles for foreign exchange market participants, and the UK Corporate Governance Code (for larger UK companies). *[[Reporting]] ...985 bytes (105 words) - 23:02, 24 April 2023
- Statutory interest is interest imposed and calculated in accordance with a written law (statute). Examples include late commercial payments, and late payments of tax to a tax authority. ...751 bytes (96 words) - 08:47, 3 February 2022
- International Accounting Standard 1, dealing with presentation of financial statements. ...overall requirements for financial statements prepared under International Accounting Standards (IAS). ...2 KB (196 words) - 20:44, 13 April 2024
- ...iduals and corporations were disclosed by the leaking of the Panama Papers and the Paradise Papers. * [[Base erosion and profit shifting]] ...871 bytes (105 words) - 15:48, 28 September 2022
- ...ure, embodied carbon is the carbon footprint associated with the materials and construction processes. * [[Streamlined Energy and Carbon Reporting]] ...1 KB (133 words) - 01:18, 10 July 2021
- * [[Equality and Human Rights Commission]] * [[Reporting]] ...1 KB (125 words) - 09:46, 25 February 2022
- 1. ''Accounting''. The value of goods and services sold. ...1 KB (159 words) - 15:44, 28 September 2022
- ''Financial reporting - IFRS 13''. ...seeks to increase consistency and comparability in fair value measurements and related disclosures through a 'fair value hierarchy'. ...793 bytes (107 words) - 10:29, 11 July 2018
- ''Tax and environmental policy - UK.'' ...to non-domestic users in the UK, designed to incentivise energy efficiency and to reduce carbon emissions. ...892 bytes (113 words) - 09:01, 13 March 2022
- *Minimise tax avoidance opportunities and *Support EU jobs and investment in the Single Market. ...933 bytes (124 words) - 14:37, 21 February 2022
- * [[Equality and Human Rights Commission]] * [[Reporting]] ...1 KB (132 words) - 14:23, 15 December 2021
- ''Financial reporting''. And pay 50% of the hire fee in advance. ...793 bytes (109 words) - 22:19, 14 July 2022
- * [[Cap and trade]] * [[Streamlined Energy and Carbon Reporting]] ...1,017 bytes (134 words) - 23:52, 25 August 2021
- 1. ''Financial reporting - investment - assurance - credit risk - sustainability.'' Truthfulness and completeness in information. ...2 KB (320 words) - 15:27, 4 January 2023
- International Accounting Standard 36, dealing with impairment of assets. Issued by the International Accounting Standards Board. ...1 KB (194 words) - 10:29, 11 October 2023
- #Positive numbers are used for cash inflows, items of income and assets. #Negative numbers are used for cash outflows, expenditure and other costs, and liabilities. ...847 bytes (113 words) - 13:27, 16 March 2023
- ''Financial markets reporting - Financial Stability Board (FSB)''. ...use by companies in providing information to investors, lenders, insurers, and other stakeholders. ...3 KB (358 words) - 14:52, 23 December 2023
- ''Cybersecurity - assurance and auditing.'' ...part of the user organisation’s system of internal control over financial reporting. ...790 bytes (104 words) - 23:13, 3 February 2019
- ...ally including the responsibility for maintenance, insurance and the like, and enjoyment of a significant residual value of the asset at the end of the le ...h brought all leases 'on balance sheet' with effect from 2019 for entities reporting under these standards. ...2 KB (229 words) - 20:45, 12 February 2023
- ...ght or sold in transparent markets, where contracting parties are informed and act in their best interest. ...ce of securities or derivatives on open markets, for example, both buyers and sellers do not perceive them as overpriced or under-priced. ...1 KB (162 words) - 18:17, 21 July 2022
- ...y Security and Net Zero (DESNZ) and the Department for Science, Innovation and Technology (DSIT). :(i) Department for Business, Innovation & Skills (BIS) and ...965 bytes (127 words) - 06:31, 4 October 2023
- ...o work towards creating "net positive" impacts on society, the environment and the global economy. * [[Accounting for Sustainability]] (A4S) ...1 KB (151 words) - 13:23, 23 April 2023
- ...s or fundamental understanding, from which other more detailed conclusions and courses of actions can be worked out. *[[Generally accepted accounting principles]] ...2 KB (168 words) - 21:23, 11 October 2023
- ''Financial markets reporting''. ...pport a shift in global financial flows away from nature-negative outcomes and toward nature-positive outcomes. ...977 bytes (119 words) - 13:36, 10 January 2023
- * [[Cap and trade]] * [[Streamlined Energy and Carbon Reporting]] ...1,017 bytes (135 words) - 15:03, 20 September 2022
- 2. ''European institutions and associations.'' * [[European Bank for Reconstruction and Development]] ...1 KB (141 words) - 21:07, 11 July 2021
- 1. ''Cash management and accounting''. ...ional assurance about the completeness and accuracy of recording financial and other information. ...2 KB (212 words) - 12:21, 23 July 2022
- ...ratio gives a very rough indication of the liquidity (or solvency) of the reporting entity.<br /> ...would not be able to meet its current liabilities out of its cash in hand and the proceeds of its other current assets (excluding inventories). ...1,023 bytes (143 words) - 19:09, 3 February 2019
- ...rum for the Future convenes collaborations between businesses, governments and civil society to accelerate policy changes toward a sustainable future. * [[Accounting for Sustainability]] (A4S) ...2 KB (199 words) - 12:53, 23 April 2023
- For example, KY3P refers to knowledge and understanding of third-party risk in relation to transactions. * [[Multibank reporting]] ...1 KB (142 words) - 11:02, 17 January 2024
- ...Institute for Sustainability Leadership, established to develop leadership and solutions for a sustainable economy. * [[Environmental profit and loss]] ...1 KB (130 words) - 13:22, 23 April 2023
- * [[Financial reporting]] * [[Learning and development]] ...1 KB (125 words) - 13:50, 12 October 2022
- ...itor and report annually on their carbon dioxide emissions and to purchase and return an amount of emissions allowances to the government that represents * [[Cap and trade]] ...880 bytes (117 words) - 20:58, 5 November 2023
- ...hich is commercially viable, able to pay its obligations as they fall due, and whose owners (or other controllers) intend it to continue in operation for The going concern concept is important in bank prudential regulation and capital requirements. ...2 KB (217 words) - 05:33, 20 July 2022
- ...s and supply chain to ensure it complies with sustainability, human rights and other ESG standards. ...iew is the one that must initiate due diligence work on its own operations and supply chain. ...2 KB (193 words) - 08:10, 15 February 2024
- ...crease in other countries, as a consequence of reductions in GHG emissions and increasingly strict regulation within the EU. Similar consequences in other countries and blocs. ...1 KB (142 words) - 15:06, 3 August 2021
- ''Financial markets reporting - climate-related financial disclosures - UK''. ...atory for certain publicly quoted UK companies, banks, insurance companies and large private companies. ...1 KB (131 words) - 23:46, 26 July 2022
- ''Financial markets reporting - Financial Stability Board (FSB)''. ...use by companies in providing information to investors, lenders, insurers, and other stakeholders. ...1 KB (126 words) - 14:51, 23 December 2023
- The IPCC was created in 1988 by the World Meteorological Organization (WMO) and the United Nations Environment Programme (UNEP). *[[Streamlined Energy and Carbon Reporting]] ...1 KB (138 words) - 23:07, 14 October 2021
- Raw materials, components, work in progress (WIP) and finished goods held by a company or other entity under review. 2. ''Accounting''. ...1 KB (154 words) - 19:52, 13 February 2023
- ...that exchange differences arising on monetary items that form part of the reporting entity's net investment in a foreign operation are recognised - in the cons :"Investors, lenders and credit rating agencies may want to understand the extent of any direct or i ...3 KB (358 words) - 16:32, 5 March 2022
- 1. ''Financial reporting and management accounting.'' The return includes dividends received and receivable, together with any gain or loss on the market value of the share ...1 KB (160 words) - 21:48, 16 November 2022
- An EP&L is a form of natural capital accounting. ...s on carbon emissions, water use, water pollution, land use, air pollution and waste. ...4 KB (546 words) - 08:09, 27 October 2022
