عنوان فارسی مقاله: استانداردهای گزارشگری مالی بینالمللی
عنوان انگلیسی مقاله:
بخشی از مقاله
کلمات کلیدی:
2.1 What is environmental auditing? - Soashttps://www.soas.ac.uk/cedep-demos/000_P508_EAEMS_K3736.../page_14.htmA management tool comprising systematic, documented, periodic and objective evaluation of how well environmental organisation, management and equipment are performing with the aim of helping to safeguard the environment by facilitating management control of practices and assessing compliance with company policies, ...[PDF]1 Purpose Environmental Auditing is the process of determining ...www.fcx.com/sd/pdf/policies/Envirn/EnvAudPo_jul07.pdfEnvironmental Auditing is the process of determining whether our operations and practices are in compliance with regulatory requirements, Company policies ...Environmental audit definition and meaning | Collins English Dictionaryhttps://www.collinsdictionary.com/dictionary/english/environmental-auditEnvironmental audit definition: the systematic examination of an organization's interaction with the environment, to... | Meaning, pronunciation, translations and ...Working Group on Environmental Auditingwww.environmental-auditing.org/The Secretariat distributed the last Environmental Audit collection form in November among all INTOSAI members. The forms are requested to be sent to the ...Environmental auditing | Environment Protection Authority | EPA Victoriawww.epa.vic.gov.au/our-work/environmental-auditingDec 13, 2016 - The Environment Protection Act 1970 ('the Act') states that an environmental audit assesses the nature and extent of harm, or risk of harm, ...5.4.2 What is an Environmental Audit? | CaSIcsrandsustainability.com/5-4-2-what-is-an-environmental-audit/It is important to make the distinction between Environmental Auditing and other techniques such as Environmental Impact Assessment (EIA). EIA assesses the ...environmental audit - definition of environmental audit in English ...https://en.oxforddictionaries.com/definition/environmental_auditan assessment of the extent to which an organization is o... Meaning, pronunciation, example sentences, and more from Oxford Dictionaries.Searches related to Environmental Audittypes of environmental auditenvironmental audit pdfmain objectives of an environmental auditenvironmental audit pptenvironmental auditing processbenefits of environmental auditimportance of environmental auditenvironmental audit in india
بخشی از مقاله
Accounting choices: Cash flow classification
Presentation choices permitted in IAS 7, “Statement of Cash Flows,” offer flexibility in classification of certain items on the cash flow statement that is not available under US GAAP.
This flexibility can significantly change the results in the operating section of the cash flow statement.
IAS 7, Paragraphs 33: “Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest and dividends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments. [Emphasis added.] IAS 7, Paragraph 34: “Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows. [Emphasis added.]
کلمات کلیدی:
Financial reporting quality and idiosyncratic return volatilitywww.sciencedirect.com/science/article/pii/S0165410110000261by S Rajgopal - 2011 - Cited by 234 - Related articlesIn this paper, we explore whether deteriorating financial reporting quality, proxied by accrual-based measures of earnings quality, is associated with increase in ...Financial reporting quality and information asymmetry (A case of ...european-science.com › Home › Vol 2, No 3(s) (2013) › Yaghoobnezhadby A Yaghoobnezhad - 2014 - Related articlesThe purpose of this paper is to examine empirically the impact of financial reporting quality on information asymmetry in Iran. Using three different attributes of ...Trust and Financial Reporting Quality - GARRETT - 2014 - Journal of ...onlinelibrary.wiley.com/doi/10.1111/1475-679X.12063/abstractby J GARRETT - 2014 - Cited by 27 - Related articlesNov 18, 2014 - Accepted by Christian Leuz. The authors thank Jean Bedard, Ted Christensen, Cynthia Clark, Michael Drake, Steve Glover, Udi Hoitash, Kurt ...Financial Reporting Quality of U.S. Private and Public Firms | The ...aaajournals.org › The Accounting Review › September 2013by OK Hope - 2013 - Cited by 115 - Related articlesOle-Kristian Hope, Wayne B. Thomas, and Dushyantkumar Vyas (2013) Financial Reporting Quality of U.S. Private and Public Firms. The Accounting Review: ...Searches related to financial reporting qualityfinancial reporting quality pdfhow to measure financial reporting qualityfactors affecting quality of financial reportingfinancial reporting quality meaninghigh quality financial reportingfinancial reporting definition wikipediaimportance of quality financial statementsassessing quality of financial reporting