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Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level.
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In doing so, the book strives to clarify misconceptions in the literature on topics related to firm’s ownership and control, problems of the Modigliani-Miller... Læs mere
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Do you want to know how to integrate environmental, social, and governance (ESG) data into business valuation?
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The rapidly evolving nature of emerging technologies, and the transformative and disruptive tendencies offered by these are reshaping professional activities, operations and functions as well as value creation.
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The publication discusses the original EU concept of taxing financial transactions and contains a detailed description of the efforts made by... Læs mere
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The book explains the Islamic accounting principles and practices for Islamic Financial... Læs mere
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This book unpacks how emerging and established digital technologies (DTs)... Læs mere
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Suitable for assessments from May 2025
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Additionally, it introduces the Dynamic Integrated Carbon Accounting (DICA) model, which integrates various aspects of carbon accounting and reporting to guide organizations toward achieving net-zero targets.
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mso-fareast-language: ZH-CN;">This advanced-level textbook addresses the urgent need for effective carbon accounting and management and corporate sustainability development, given the global shift towards carbon neutrality.
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The trustworthy and practical financial reporting textbook International Financial Reporting by Alan Melville explores and explains the key... Læs mere