Cantitate/Preț
Produs
Total produse
Vezi coșul
The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role de Laura Girella

The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role: Routledge Focus on Accounting and Auditing

Autor Laura Girella
en Limba Engleză Paperback – 30 iun 2021

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly valued (or not) in its business model.

This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting.

Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.

Citește tot Restrânge

Toate formatele și edițiile

Toate formatele și edițiile Preț Express
Paperback (1) 18632 lei  6-8 săpt.
  Taylor & Francis – 30 iun 2021 18632 lei  6-8 săpt.
Hardback (1) 42716 lei  6-8 săpt.
  Taylor & Francis – 22 mar 2018 42716 lei  6-8 săpt.

Din seria Routledge Focus on Accounting and Auditing

  • The Future of Auditing
    Preț: 18518 lei
  • Intuitive Expertise and Financial Decision-Making
    Preț: 15304 lei
  • Accounting Regulation in Japan: Evolution and Development from 2001 to 2015
    Preț: 18540 lei
  • Gender and Corporate Governance
    Preț: 18475 lei
  • Public Sector Audit
    Preț: 19197 lei
  • Accounting, Representation and Responsibility: Deleuze and Guattarí Perspectives
    Preț: 15192 lei
  • 17% Integrated Reporting and Corporate Governance: Boards, Long-Term Value Creation, and the New Accountability
    Preț: 12798 lei
  • Budgeting and Performance Management in the Public Sector
    Preț: 16568 lei

Preț: 18632 lei

Nou

Puncte Express: 279
Preț estimativ în valută:
3566€ • 36100$ • 2980£

Carte tipărită la comandă

Livrare economică 17-31 martie

 Adaugă în coș

Wish list
Gift list
Am citit!
Adaugă în listă
Preluare comenzi: 021 569.72.76

Specificații

ISBN-13: 9781032095660
ISBN-10: 1032095660
Pagini: 132
Ilustrații: 6 Illustrations, black and white
Dimensiuni: 138 x 216 x 7 mm
Greutate: 0.17 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Focus on Accounting and Auditing

Locul publicării:Oxford, United Kingdom

Public țintă

Postgraduate

Cuprins

List of Figures; List of Tables; Foreword by Prof. Stefano Zambon; Chapter 1 Introduction; Chapter 2 Boundaries in Financial Reporting; Chapter 3 Boundaries in Non-Financial Reporting; Chapter 4 From theory to practice: reporting boundaries from financial to integrated reporting and their professional implications; Chapter 5 The Boundaries in Financial and Non-Financial Reporting: A Colossus Built on Shaky Foundations?

Notă biografică



Laura Girella works with the IIRC where her responsibilities include strengthening the business case for IR and supporting the Italian market on its journey towards adopting IR. Since 2009 she has been organizing the "CFO Executive Master Programme" jointly run by the Department of Economics and Management, University of Ferrara and the National Association for CFO’s (ANDAF).

Recenzii

The boundaries that are set in all forms of corporate reporting not only demark the scope of information provided but represent the conjunction of accounting, economic concepts. Boundaries in reporting are concomitant with the boundaries of professional accountant, statutory auditors and assurance providers. As part of the neo-liberal narrative the boundary signifies the limits of the entity’s responsibilities and the externalities left for governments and societies to deal with. In this insightful and though-provoking study, Dr Girella challenges the boundaries we imagine to exist in reporting and demonstrates that they are increasingly being redrawn and becoming more permeable.
Mario Abela, Director, World Business Council for Sustainable Development

Descriere

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly valued (or not) in its business model.

 

This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting.

 

Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.