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The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...
Not-for-profit organizations, with conforming changes as of May 1, 2006 full-text: 38-18: 2007: Not-for-profit organizations, with conforming changes as of May 1, 2007 full-text: 38-19: 2008: Not-for-profit organizations, with conforming changes as of March 1, 2008 full-text: 38-20: 2009: Not-for-profit entities, with conforming changes as of ...
Following the Enron scandal some countries removed or limited auditors' rights to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive ).
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 ...
The Accounting Standards Board (AcSB) establishes accounting standards [1] for use by private enterprises and private sector not-for-profit organisations in Canada. The AcSB contributes to the development of International Financial Reporting Standards (IFRSs) by participating in consultations and activities of the International Accounting Standards Board (IASB) to ensure Canadian publicly ...
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.
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The International Accounting Standards Committee (IASC) had been established in 1973 and had issued a number of standards known as International Accounting Standards (IAS). As the organization was reformed in 2001, it changed the name of the standard-setting body from IASC to IASB, and established a foundation to oversee it, initially known as ...