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Accounting for liabilities related to ecosystem degradation
9 references·0 citing·32 second hop
Accounting for liabilities related to ecosystem degradation (2018)Accounting for liabilities related to eco…The Sustainable Development Goals, integrated thinking and the integrated report (2017)The Sustainable Development G…Impairment of Assets (2016)Impairment of AssetsIFRS 16 Leases (2016)IFRS 16 LeasesPlanetary boundaries: implications for asset impairment (2015)Planetary boundaries: implica…Conceptual framework for financial reporting (2012)Conceptual framework for fina…IAS 37 – Provisions, Contingent Liabilities and Contingent Assets (2011)IAS 37 – Provisions, Continge…IAS 16 – Property, Plant and Equipment (2011)IAS 16 – Property, Plant and …System of National Accounts (2009)System of National AccountsA Conceptual Framework for Financial Reporting (2001)A Conceptual Framework for Fi…Ragioneria generale delle imprese (1970)Elements of a Theoretical Framework for Public Sector Accounting (1992)Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance (2012)The Quality of Mandatory Disclosure: the Impairment of Goodwill. An Empirical Analysis of European Listed Companies (2012)Financial reporting standards (2015)Greenhouse-gas emission targets for limiting global warming to 2 °C (2009)Carbon Management Systems and Carbon Mitigation (2014)The geographical distribution of fossil fuels unused when limiting global warming to 2 °C (2015)Community resilience to natural disasters: the role of disaster entrepreneurship (2017)Investors and stranded asset risk: evidence from shareholder responses to carbon capture and sequestration (CCS) events (2018)No More Excuses! Performance of ESG Integrated Portfolios in Australia (2018)The impact of constructive operating lease capitalisation on key accounting ratios (1998)International financial reporting and analysis (2004)The use of made-up users (2019)Beyond intentionality in accounting regulation: Habitual strategizing by the IASB (2021)Financial risk assessment in shipping: a holistic machine learning based methodology (2021)Financial and Managerial Accounting (2023)Client Conservatism and Auditor-Client Contracting (2012)Auditor Style and Financial Statement Comparability (2013)Integrating stakeholder theory and sustainability accounting: A conceptual synthesis (2020)A framework for the practice of corporate environmental responsibility in China (2019)Striving for the United Nations (UN) Sustainable Development Goals (SDGs): what will it take? (2021)A framework for sustainability reporting (2022)Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Profitability of Large Pharmaceutical Companies Compared With Other Large Public Companies (2020)Meeting Asia's Infrastructure Needs (2017)Global Wealth Inequality (2019)Outlook of Fiscal Relations among Government Levels in Latin America and the Caribbean (2023)Framework-based Teaching of IFRS Judgements (2011)Environmental liabilities and diversity in practice under international financial reporting standards (2017)Proposal for improved financial statements under IFRS (2019)
this work references cited by second hop

References

  • 2001A Conceptual Framework for Financial Reporting630 cited
  • 2012Conceptual framework for financial reporting522 cited
  • 2009System of National Accounts333 cited
  • 2017The Sustainable Development Goals, integrated thinking and the integrated report128 cited
  • 2011IAS 37 – Provisions, Contingent Liabilities and Contingent Assets43 cited
  • 2016IFRS 16 Leases39 cited
  • 2015Planetary boundaries: implications for asset impairment38 cited
  • 2011IAS 16 – Property, Plant and Equipment28 cited
  • 2016Impairment of Assets23 cited

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