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This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka, meticulously outlining an extensive literature review in this emerging field of debate.
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This book links broad concepts and accounting principles to the requirements of IFRS to help students develop the judgment needed in using a principle-based standard. It includes cases, real-world examples, and a website to link theory to practice.
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This book challenges the assumptions on which the current practice of financial reporting is based. Flower uses the stakeholder theory of the firm to show that... Læs mere
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Businesses are now expected to report not just on profit but on their impact on society, the broader economy and... Læs mere
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In analyzing contemporary financial accounting, this book expertly provides a user-oriented guide to the salient issues affecting this field.
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Prompts a re-examination of financial literacy, its social foundations, and its relationship to citizenship education. Includes topics concerning... Læs mere
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This book investigates the legitimacy of the current Australian Financial Services Licensee-Authorised... Læs mere
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How an organisation defines its reporting boundaries, reveals much about what is actually valued... Læs mere
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The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting... Læs mere
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For accountants, determining the correct wording and presentation formats for disclosures is a time-consuming effort. Financial statement preparers look... Læs mere
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A Short Guide to Operational Risk provides you with a comprehensive overview of the nature of operational risk in organizations. It is a book to be read and shared at... Læs mere
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Performance assessment is often based on models that are poor interpretations or descriptions of reality. This book examines the models underlying popular business methods and tools and highlights the assumptions that undermine their effectiveness.