The Boundaries in Financial and Non-Financial Reporting A Comparative Analysis of their Constitutive Role
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 b...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Boca Raton, FL :
Routledge
2018.
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| Edición: | 1st edition |
| Colección: | Routledge Focus on Accounting and Auditing.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009631420006719 |
Tabla de Contenidos:
- 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?
