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The difficulty of adapting traditional reporting to the complexity of non-financial information is an additional criticism that can be made of this concept. Indeed, while financial reporting is by nature quantifiable, easy to verify and reliable, non-financial information is struggling to gain legitimacy in the eyes of stakeholders. [61]
Beyond the core CSRD work of designing, building and using Cedar, many related topics arose. Some were directly motivated by the Cedar project. Many of these had value well beyond Cedar, were pursued well-beyond the official end of CSRD, and were taken up by many academic and industrial groups. Next, the most important such topics are discussed.
The Common Reporting Standard (CRS) is an information standard for the Automatic Exchange Of Information (AEOI) regarding financial accounts on a global level, between tax authorities, which the Organisation for Economic Co-operation and Development (OECD) developed in 2014.
series) is a product line of how-to and other reference books published by Dorling Kindersley (DK). The books in this series provide a basic understanding of a complex and popular topics. The term "idiot" is used as hyperbole, to reassure readers that the guides will be basic and comprehensible, even if the topics seem intimidating.
CSRD may refer to: Columbia-Shuswap Regional District , a regional district of British Columbia, Canada Supreme Council for the Restoration of Democracy , a military junta which staged a coup d'état in Niger in 2010
GASB 34 is a financial accounting standard issued by the Governmental Accounting Standards Board in the United States . GASB 34 provides a comprehensive framework for financial reporting with the objective of making annual reports easier to understand and more useful to the people who rely upon the financial condition contained therein.
For Dummies is an extensive series of instructional reference books which are intended to present non-intimidating guides for readers new to the various topics covered. The series has been a worldwide success with editions in numerous languages.
An Annual Comprehensive Financial Report (ACFR), formerly called a Comprehensive Annual Financial Report (CAFR)) [1] is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).