imported>Doug Williamson |
imported>Doug Williamson |
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| ''Financial reporting - sustainability - integrated reporting - Value Reporting Foundation''.
| | <i>Financial reporting - fair valuation</i>. |
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| The International Integrated Reporting Framework is designed to accelerate the adoption of integrated reporting globally.
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| | IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability. |
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| Its purposes include:
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| *Improving the quality of sustainability information available to providers of financial capital.
| | ==See also== |
| *Promoting a more cohesive approach to corporate reporting including the full range of factors that affect the ability of an organisation to create value over time.
| | *[[IFRS 13]] |
| *Enhancing accountability and stewardship for all capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promoting understanding of their independencies.
| | *[[Fair value]] |
| | | *[[Valuation inputs]] |
| ''(Source - Value Reporting Foundation.)''
| | *[[Observable valuation inputs]] |
| | | *[[Unobservable valuation inputs]] |
| | | *[[Level 1 valuation inputs]] |
| The International Integrated Reporting Framework is sometimes written ''International <IR> Framework''.
| | *[[Level 2 valuation inputs]] |
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| == See also == | |
| * [[Accounting for Sustainability]] (A4S) | |
| * [[Capital]] | |
| * [[Financial capital]]
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| * [[Financial reporting]]
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| * [[Human capital]]
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| * [[Intellectual capital]]
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| * [[International Integrated Reporting Framework Board]]
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| * [[Integrated reporting]]
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| * [[Integrated Thinking Principles]]
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| * [[Manufactured capital]]
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| * [[Natural capital]]
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| * [[Relationship capital]]
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| * [[Six capitals]]
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| * [[Social and relationship capital]]
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| * [[Social capital]]
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| * [[Sustainability]]
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| * [[Sustainability Accounting Standards]] (SASB Standards)
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| * [[Sustainability Accounting Standards Board]] (SASB) | |
| * [[Sustainable Finance Disclosure Regulation]] (SFDR) | |
| * [[Value driver]] | |
| * [[Value Reporting Foundation]] | |
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| ==External link==
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| *[https://www.valuereportingfoundation.org/wp-content/uploads/2021/07/InternationalIntegratedReportingFramework.pdf International Integrated Reporting Framework - full text] | |
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| *[https://www.integratedreporting.org/resource/international-ir-framework/ The International Integrated Reporting Framework - about us]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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| [[Category:Corporate_finance]]
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| [[Category:Investment]]
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| [[Category:Long_term_funding]]
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| [[Category:Ethics]]
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| [[Category:Identify_and_assess_risks]]
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| [[Category:Manage_risks]]
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| [[Category:Risk_frameworks]]
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| [[Category:Risk_reporting]] | |
