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The Accounting and Corporate Regulatory Authority (ACRA) is a statutory board under the Ministry of Finance of the Government of Singapore.ACRA is the regulator of business registration, financial reporting, public accountants and corporate service providers.
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
Adabi Consumer Industries Sdn. Bhd. (known as Adabi; stylized in the logo as adabi) is a Malaysian food manufacturing company.Established in 1984 by Dato’ Syed Manshor Syed Mahmood, the company specializing in manufacturing food products including sauces and spices.
For example, when the SEC proposal uses the term "material", it is only describing the extent to which reporting on emissions could directly impact a company financially. The CSRD proposal uses a "double materiality" criterion, which takes into consideration impacts on both a company and the public at large.
Marra Developments Ltd v BW Rofe Pty Ltd, [1] is a NSW Court of Appeal case on Australian company law, [2] and is an authority for the proposition that an interim dividend was revocable until the dividend was paid, a declared final dividend was a debt payable by the company to the shareholder from the date stipulated for payment.