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The Boundaries in Financial and Non-Financial Reporting : a Comparative Analysis of Their Constitutive Role.

Author: Laura Girella
Publisher: Milton : Routledge, 2018.
Series: Routledge Focus on Accounting and Auditing Ser.
Edition/Format:   eBook : Document : EnglishView all editions and formats
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Girella, Laura.
Boundaries in Financial and Non-Financial Reporting : A Comparative Analysis of Their Constitutive Role.
Milton : Routledge, ©2018
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Laura Girella
ISBN: 9780429996627 0429996624 9780429996610 0429996616 9780429996603 0429996608 9780429504341 0429504349
OCLC Number: 1034647515
Description: 1 online resource (xii, 115 pages) : illustrations
Contents: Cover; Title; Copyright; Dedication; Contents; List of illustrations; Foreword; Acknowledgements; 1 Introduction; 1.1 Why a book on reporting boundaries?; 1.2 Method of research; 1.3 Organisation of the book; 1.4 Boundaries in social management studies: some preliminary remarks; 1.5 Transplanting concepts across disciplinary boundaries: a proposed interpretive framework; 2 Boundaries in financial reporting; 2.1 Proprietary vs. entity theories; 2.2 The IASB and FASB views; 2.3 Some technical and measurement implications; 2.3.1 The case of special purpose entities. 2.3.2 Reporting boundaries and minority interests2.4 Conclusion; 3 Boundaries in non-financial reporting; 3.1 The sustainability reporting approaches; 3.1.1 The GRI Guidelines, the GRI Boundary Protocol and the GRI Standards; 3.1.2 The CDSB discussion paper and Framework; 3.1.3 The GHG Protocol, the SASB Standards, the A4S Guidelines and the TFCD Recommendations; 3.2 The 'value creation'-based approaches; 3.2.1 The WICI Intangibles Framework; 3.2.2 The International Integrated Reporting Framework; 3.3 EU Directive no. 95/2014 on Non-Financial and Diversity Information; 3.4 Conclusion. 4 From theory to practice: reporting boundaries from financial to integrated reporting and their professional implications4.1 From sustainability to integrated reports: maintenance or change of reporting boundaries?; 4.2 From annual to integrated reports (through intellectual capital): distance from and convergence to financial reporting boundaries?; 4.3 The hybrid approach; 4.4 A new dimension of the hybrid approach: the inclusion of the United Nations' Sustainable Development Goals; 4.5 Development of the reporting entity concept; 4.5.1 The function of the reporting entity concept. 4.6 The reporting boundary and the auditor4.7 Materiality and stakeholders; 4.7.1 The concept of materiality; 4.7.2 A babel of definitions; 4.7.3 Materiality judgements; 4.7.4 Implications of materiality for the reporting boundary; 4.8 Conclusion; 5 The boundaries in financial and non-financial reporting: A colossus built on shaky foundations?; 5.1 Boundaries in financial and non-financial reporting: a comparison; 5.2 The boundaries of financial and non-financial reporting: concluding remarks; Name index; Subject index.
Series Title: Routledge Focus on Accounting and Auditing Ser.

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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 Read more...

 
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