Corporate governance reportCorporate social responsibility reportIntellectual capital reportFrameworksThe chapter guides the reader in a tour along the development of Integrated Reporting. Most of the emerging literature on Integrated Reporting has identified the sustainability report as being the...doi:...
Part One—subtitled "Concepts, Elements, and Approaches"— is included in this issue. Part Two, which discusses protocol details and applications, will follow in our next issue. The Domain Name System (DNS) has been discussed previously in this journal. The most critical part of the DNS is ...
The 2023 exercise is carried out on a sample of banks covering broadly 75% of the European Economic Area (EEA) banking sector, which is 5% more than in 2021, and is still running at the highest level of consolidation, as per the Capital Requirements Regulation (CRR) scope and rules. As ...
1. Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships) 财务会计的基本概念与基本原则(如:报表,术语,关系) 2. Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, RandD) 中级财务会计概念(如:债券,...
6, 2013 Many of these individual concepts have been the focus of stand-alone publications and occasionally the source of heated debate within the profession, in courtrooms, and in academia. This article provides a relatively consensus perspective with some specific insight and caveats. Remember, the...
Elements of Risk Management – Advanced Risk Concepts and Applications Prerequisites: None Course Materials: Students will receive a course manual with presentation slides and reference materials. Examination: There is no exam for this course.
The archaeology of intellectual capital: a battle between concepts The archaeology of intellectual capital concepts starts with a battle between the concepts of human resource accounting and intellectual capital initiated during the OECD conference in Helsinki in 1996. During the forthcoming five-year p....
As the systematic comparison of the RIS and EE approaches by Qian and Acs (2023) shows, the RIS heritage within the EE approach is still visible in several commonalities between the concepts, like their key components and their emphasis on the relevance of the regional knowledge base. RIS and...
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We also use optional cookies for advertising, personalisation of content, usage analysis, and social media. By accepting optional cookies, you consent to the processing of your personal data - including transfers to third parties. Some third parties are outside of the European Economic Area, with...