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1. According to International Financial Reporting Standards: the objective of financial reporting is: To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity. [3] 2. According to the European Accounting Association:
The Financial Reporting Council (FRC) is an independent regulator in the UK and Ireland based in London Wall in the City of London, responsible for regulating auditors, accountants and actuaries, and setting the UK's Corporate Governance and Stewardship Codes. The FRC seeks to promote transparency and integrity in business by aiming its work at ...
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission. [2] A publicly held company may also issue a much more limited version of an annual report, which is known as a "wrap report." A wrap report is a Form 10-K with an annual report cover wrapped around it. [3]
The members of the Commission were: [1] Dr. P. V. Rajamannar, Chairman Shri Mohan Lal Gautam; Shri D.G. Karve; Prof. Bhabatosh Datta Shri P.C. Mathew, Member Secretary; The Commission suggested in its report that there should be greater co-ordination between the Centre and the States in common financial interests for which it recommended the establishment of a permanent organization in the ...
The Ascent of Money: A Financial History of the World is a 2008 book by then-Harvard professor Niall Ferguson, [1] and an adapted television documentary for Channel 4 (UK) and PBS (US), [2] which in 2009 won an International Emmy Award. It examines the long history of money, credit, and banking.
Fourth bottom line is a concept extended from the triple bottom line; instead of simply focusing on the 3 Ps: people, planet and profit, this concept involves extending to a fourth factor which not only has motivation for a business but also transcends to a humanistic value and beyond by factoring in terms such as "spirituality", "ethics ...
For the financial year of 2013–2014 public sector net borrowing was £93.7 billion. [134] This was £13.0 billion higher than in the financial year of 2012–2013. Taxation in the United Kingdom may involve payments to at least two different levels of government: local government and central government (HM Revenue & Customs).
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