Search results
Results from the WOW.Com Content Network
A social accounting matrix (SAM) represents flows of all economic transactions that take place within an economy (regional or national). It is at the core, a matrix representation of the national accounts for a given country, but can be extended to include non-national accounting flows, and created for whole regions or area. SAMs refer to a ...
Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial reporting or accounting) is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to ...
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 ...
"Social auditing" Social Accounting and audit is a comprehensive triple bottom line planning and measurement method. [1]Social accounting and audit uses quantitative analysis of planned and actual measurement, ratio analysis for comparing trends over time, and qualitative analysis of constant comparison using ‘coding’ and ‘categorizing’ so that responses can be made and measured.
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
The consistency of the accounting is ensured by the use of three matrices: i) the aggregate balance sheets, with all the initial stocks, ii) the transaction flow, recording all the transactions taking places in the economy (e.g. consumption, interests payments); iii) the stock revaluation matrix, showing the changes in the stocks resulting from ...
Lithuania – Approved IPSAS accrual accounting standards and are preparing accrual accounting financial statements for 2010. North Macedonia – In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS. The Agency for financial support of agriculture and rural development, as well as the National fund within ...
The SROI method as it has been standardized by Social Value UK, formerly called the Social Return on Investment (SROI) Network, [1] provides a consistent quantitative approach to understanding and managing the impacts of a project, business, organisation, fund or policy. It accounts for stakeholders' views of impact, and puts financial 'proxy ...