Search Results - subject:"Consultation Paper"

Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"

Carini, Cristian; Rocca, Laura; Veneziani, Monica; … - In: Financial reporting : journal of financial communication (2021) 1, pp. 67-96

Persistent link: https://www.econbiz.de/10014489666

Plädoyer zur Einrichtung eines International Sustainability Standards Board (ISSB) als Pendant zum IASB

Velte, Patrick - In: IRZ : Zeitschrift für internationale Rechnungslegung 15 (2020) 12, pp. 525-526

Persistent link: https://www.econbiz.de/10012372936

PUBLIC SECTOR COMBINATIONS: A NEW CHALLENGE FOR IPSASB

INA, MITU; ADRIANA, TIRON TUDOR - In: Annals of Faculty of Economics 1 (2013) 2, pp. 540-549

The International Public Sector Accounting Standards Board (IPSASB) has released in June 2012 a Consultation Paper (CP …

Persistent link: https://www.econbiz.de/10010733819

Analyses of market impact based on the published replies to ESMA's Consultation Paper on the draft technical standards on disclosure requirements, operational standards and access...

Sprengard, Achim; Janzen, Andreas - In: Journal of securities operations & custody 10 (2017/2018) 4, pp. 321-333

Persistent link: https://www.econbiz.de/10011976032

A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES

Cristina, Nistor - In: Annals of Faculty of Economics 1 (2011) 2, pp. 603-609

The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009). The mission of the International Federation of...

Persistent link: https://www.econbiz.de/10009650903