Home » Boundaries in Financial and Non-Financial Reporting
Product Image

Boundaries in Financial and Non-Financial Reporting

Laura Girella
€29.99
Quantity:
In stock with our UK publisher. 14-28 days
Delivery/Collection within 10-20 working days
14 days return policy Shipping & Delivery
A01=Laura Girella
accounting standards
accounting standards comparison
advanced reporting theory
Author_Laura Girella
boundaries
business model
Category=KFCR
CSR Initiative
Economia Aziendale
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
ESG Research
financial reporting
Financial Reporting Entity
GHG Protocol
GRI G3 Guideline
IASB Staff
IASB's Definition
IASB’s Definition
IFRS Conceptual Framework
integrated reporting
Integrated Reports
Intellectual Capital Statement
international reporting boundaries research
Non-controlling Interests
non-financial
Non-financial Reporting
Noncontrolling Interests
Nonfinancial Reporting
organisational value measurement
regulatory frameworks analysis
Reporting Boundaries
Reporting Entity
Special Purpose Entities
stakeholder reporting practices
sustainability disclosure
UK Government Guidance
Variable Interest Entity

Product details

  • ISBN 9781032095660
  • Weight: 260g
  • Dimensions: 138 x 216mm
  • Publication Date: 30 Jun 2021
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Paperback
Secure checkout Fast Shipping Easy returns
Description

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.
About Laura Girella

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).

More from this author