عرض العناصر حسب علامة : التقارير المالية
الأربعاء, 19 أكتوبر 2022 07:55
يسعى مجلس معايير المحاسبة المالية للحصول على مدخلات حول الفصل الجديد المقترح من الإطار المفاهيمي
مجلس معايير المحاسبة المالية يصدر فصلاً جديدًا مقترحًا لإطاره المفاهيمي يصف الكيان المسؤول عن إعداد التقارير.
معلومات إضافية
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المحتوى بالإنجليزية
FASB seeks input on proposed new chapter of conceptual framework
FASB has issued a proposed new chapter for its Conceptual Framework that describes a reporting entity.
The proposed chapter would become Chapter 2 of FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting. The Conceptual Framework is a body of interrelated objectives and fundamentals that provides FASB with a tool as it sets standards. A Statement of Financial Accounting Concepts is nonauthoritative and does not establish or change generally accepted accounting principles.
The new chapter, according to a FASB release, would be similar to the rest of the framework in that it establishes concepts that the board would use in developing standards of financial accounting and reporting. It would provide the board with "a framework for developing standards that meet the objective of financial reporting and enhance the understandability of information for existing and potential investors, lenders, donors, and other resource providers of a reporting entity."
Stakeholders are asked to provide input on the characteristics of a reporting entity described in the proposed chapter. This includes a description of a reporting entity as "a circumscribed area of economic activities that can be represented by general purpose financial reports that are useful to existing and potential investors, lenders, and other resource providers in making decisions about providing resources to the entity."
It also describes the three features of a reporting entity:
Economic activities of the entity have been conducted.
Those economic activities can be distinguished from those of other entities.
The financial information in general-purpose financial reporting faithfully represents the economic activities of the entity in the circumscribed area and is useful in making decisions about providing resources to the entity.
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محاسبة و مراجعة
الإثنين, 17 أكتوبر 2022 10:19
رسالة ماجستير: محددات التحول إلى تطبيق المعايير الدولية للتقارير المالية IFRS في العراق وأثرها على تحديد وعاء الضريبة على الدخل
هدفت هذه الدراسة إلى تحديد مدى تطبيق المعايير الدولية للتقارير المالية في رفع مصداقية البيانات المالية للمؤسسات الاقتصادية ورفع مستوى الشفافية في الإفصاح، ولتحقيق ذلك تم تصميم نموذج مقترح للدراسة لكي يستخدم كدليل لاختبار العلاقة بين متغيرات الدراسة.
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رسائل ماجستير و دكتوراة
الأحد, 16 أكتوبر 2022 11:30
رسالة ماجستير: دور مؤشرات بيئة الأعمال في تحديد مستوى الإقبال على تبني معايير التقارير المالية الدولية
هدفت هذه الدراسة إلى اختبار تاثير مؤشرات بيئة الأعمال معبراً عنها بالمؤشرات القانونية والاقتصادية في تحديد مستوى الإقبال على تبني معايير IFRS في عينة من دول الشرق الأوسط للفترة ما بين 2001 - 2010.
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رسائل ماجستير و دكتوراة
الأحد, 16 أكتوبر 2022 08:06
ورشة عمل عبر الإنترنت حول إعداد التقارير المالية الرقمية
انضم إلى ورشة عمل عبر الإنترنت تستكشف القضايا المتعلقة بإعداد التقارير المالية الرقمية ورقمنة التقارير المالية.
معلومات إضافية
- البلد عالمي
- نوع الفعالية مجانا
- بداية الفعالية الجمعة, 18 نوفمبر 2022
- نهاية الفعالية الجمعة, 18 نوفمبر 2022
- التخصص محاسبة ومراجعة
- مكان الفعالية اونلاين
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فعاليات مهنية
موسومة تحت
الأربعاء, 12 أكتوبر 2022 12:13
التعريف بمستقبل محاسبة الاستدامة
ما هي محاسبة الاستدامة؟ ما هي البيئة والاجتماعية والحوكمة (ESG)؟ وكيف يمكن للمحاسبين الاستفادة منه؟
معلومات إضافية
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المحتوى بالإنجليزية
Introducing the Future of Sustainability Accounting: ESG
What is sustainability accounting? What is Environmental, Social and Governance (ESG)? And how can accountants benefit from it?
Awareness of social and environmental impacts of businesses is growing. Investors are seeking businesses that can evidence their corporate sustainability. Social awareness and fairness are dictating consumer behaviour. Meanwhile, transparency in how organisations are governed is being demanded by employees and customers alike.
All these factors have inspired the need for businesses to report on their non-financial performance. This is where accountants can help. Having a skillset in analysis, reporting and independent advice, means accountants are in the perfect position to assist businesses in their sustainable development.
But where do accountants start? In this article we explore sustainability accounting standards of ESG and how accountants can get more information.
An introduction to sustainability accounting
Sustainability accounting is the reporting of non-financial information as a result of an organisations performance. Typically this focuses on the social and environmental impacts and performance of a business.
The purpose of sustainability accounting is to help generate value in an organisation that is not necessarily directly tied to financial reporting.
Sustainability accounting can trace it's history back to the 1970s. This is when organisations began to start looking at the social and environmental impacts of their businesses. Albeit during this time period, sustainability accounting reporting was not well defined.
It took until the late 1990s to early 2000s, after wider philosophical discussions within the sector - as well as numerous social and environmental movements - for sustainability accounting to be defined.
And with this definition, came further research, literature, training programmes and the development of standards.
Sustainability accounting has a distinct benefit for accounting firms. As more and more firms begin to understand and report on their sustainable activities and impacts, they will be seeking independent advice. There is no reason this type of independent reporting can't be conducted by accountants.
Accountants already have the skills and experience to report independently. This independence can help prevent 'greenwashing' in non-financial reporting. Accountants reporting on sustainability can help businesses benefit from sustained practices. Whether that's through employee retention, customer satisfaction, better energy consumption or reduced waste.
Understanding the value of sustainability reporting
To understand the value of sustainability reporting, you have to understand how it differs from financial reporting.
At its most basic, financial reporting looks at documenting and communicating financial performance. This is through income statements, balance sheets and cashflows. The purpose is track and analyse business performance through financial incomings and outgoings.
Sustainability reporting, on the other hand, looks at the non-financial performance of a business. Specifically, its environmental impacts, social performance and governance.
But, where is the value of reporting on non-financial information for businesses?
Understanding how a business can be more sustainable has two leading benefits.
Firstly, identifying opportunities where a business can be sustainable, can have a positive impact on financial performance. For example, tracking energy usage or waste production with the aim of reducing it, can see a positive financial gain for businesses. Similarly, a business that explores its diversity performance, can introduce new ideas, viewpoints and ways of working that can have positive impacts.
Secondly, through a sustainability accounting system, a business can add more to society than just its financial impact. Combating environmental issues, having positive social impacts and operating a business with fair governance are concerns that impact everyone globally. Whilst a business accounting for these areas may not directly impact the bottom line, they do impact on whether the business itself operates in an economy that is favourable for it.
The rise in popularity of ESG
ESG is a term used to monitor three pillars of sustainability and responsibility of a business outside of financial performance.
Sustainability accounting through ESG helps businesses report on wider range of issues. This, in turn, can encourage consumer confidence through greater understand of the social responsibility impact a business has.
But the need for ESG and sustainability reporting is growing not just from a social or even political demands. Investment decisions are now being made with ESG as major considerations. Indeed, investors and investment companies are taking notice of what the sustainable development of organisations are now. And the growth of importance in ESG for making investment decisions is rapid.
Source: 2020 EY Climate Change and Sustainability Services (CCaSS) Institutional Investor Survey.
Investors are becoming more concerned about how ESG impacts business models.
There are multiple reasons for this growth in concern. Firstly, there is the global environmental issues, as well as a rise in awareness for social justice and fair governance. Meaning there is wanting from investors to work with businesses that practice corporate sustainability.
But, secondly, there is also a case of investors wanting to be ahead of the curve in relationship to potential political changes. Indeed, the EU has already implemented directives that call on companies with over 500 employees to disclose their sustainability accounting in management reports. And indeed recent proposals by the SEC in the US will also see ESG reporting become mandatory for large businesses.
Ultimately, the rise in ESG is coming from business first. With the political demand coming second. And whilst regulation is currently focused on larger businesses, there is no reason small and medium size businesses can't also start looking at their sustainability accounting.
But what are the pillars that make up ESG? What is meant by Environmental, Social and Governance? And what areas make up each of the three pillars of ESG?
Environmental Factors
The impact that a business has on the environment should be accounted for within sustainability accounting.
Typically, this can include (but not limited to) reporting on:
energy usage
wastage
use of natural resources
pollution.
It is also important to report on environmental opportunities. Where can the business lessen its impact on the environmental? Opportunities should be included in any sustainability reporting.
Social Factors
Sustainability accounting also looks at how the business maintains its corporate social responsibility. This should be treated as more than social activities it does by focusing on what policies it has and the impact of actions from those policies.
Social factors can include:
diversity
product safety
human rights in supply chains
data privacy
health and safety
investment in people.
Being clear on your Social Factors with provable metrics to support them can further give a business a clear Human Resources strategy. Furthermore, having evidence of your Social Factors can help support your recruitment drives by proving to be an employer of choice.
Governance Factors
Key to producing reliable sustainability accounting is an honest and transparent reporting of corporate governance. This makes companies more accountable for their actions and helps respond to stakeholder concerns.
Reporting on Governance Factors can include:
management structure
ownership and control
representation of employees in decision making
bonus payments and compensation
pay equality across genders.
The purpose of Governance Factors is to showcase leadership accountability. Organisations reporting higher ratings of Governance transparency see less mismanagement, fewer scandals and have better reputations. This can lead to greater investor confidence as well as a more motivated workforce.
Benefits of ESG for Accountants
Sustainability accounting requires measurement and reporting in a way that carries assurance of the truth.
Being able to report ESG information in an independent capacity can help businesses be transparent with their sustainability. And this is important. Honest, transparent reporting of good quality, information that can be trusted is the only way a business can modify its behaviour for sustainable development.
Accountants are in the unique position to be able to offer this service due their existing skillsets and reputation.
With the growth of awareness in ESG, and businesses wanting to report on their sustainability, Accountants that can offer sustainability accounting create the ability to differentiate themselves from competitors.
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محاسبة و مراجعة
الثلاثاء, 11 أكتوبر 2022 12:30
رسالة دكتوراه: أثر فاعلية تكنولوجيا الذكاء الاصطناعي على الاستدلال المحاسبي بالتقارير المالية للشركات
تقوم الثورة الصناعية الرابعة على تکنولوجيا المعرفة والإبداع والابتکار المعلوماتي الذي يحاکي الفکر البشري ويتفوق عليه غالبا کما قامت الثورة الصناعية الثالثة على أتمته عمليات الإنتاج من تکنولوجيا الآلات والتي حققت نجاحا في کافة المجالات في فترة الستينات من القرن العشرين وما بعدها
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رسائل ماجستير و دكتوراة
الثلاثاء, 27 سبتمبر 2022 08:30
تحديث المعيار المحاسبي الدولي للمؤسسات الصغيرة والمتوسطة الحجم لشهر سبتمبر 2022
تحديث المعيار المحاسبي للمعايير الدولية لإعداد التقارير المالية (IFRS) للمنشآت الصغيرة والمتوسطة هو ملخص فريق العمل للأخبار والأحداث والمعلومات الأخرى حول المعايير المحاسبية الدولية لإعداد التقارير المالية ( IFRS ) للشركات الصغيرة والمتوسطة وأنشطة الشركات الصغيرة والمتوسطة ذات الصلة. لم يتم مراجعة ملخص الموظفين من قبل مجلس معايير المحاسبة الدولية (IASB).
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محاسبة و مراجعة
الإثنين, 12 سبتمبر 2022 10:31
6 نصائح حول كيفية تحسين عمليات إعداد التقارير المالية
تلعب الأموال دورًا رئيسيًا في نجاح الأعمال يجب أن يكون لديك تقارير دقيقة لمعرفة مكان عملك ماليًا. بخلاف ذلك، قد ينتهي بك الأمر إلى زيادة الإنفاق وإدارة عملك على أرض الواقع. للحفاظ على الموارد المالية لعملك، تعرف على كيفية تحسين عمليات إعداد التقارير المالية.
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موضوعات متنوعة
الثلاثاء, 13 سبتمبر 2022 13:50
رسالة دكتوراه: نحو إطار مقترح لمعيار تقرير المراجع الداخلي
شغلت المراجعة الداخلية الفكر المحاسبي لعقود متعاقبة، وقد كان الهدف الأساسي من دراستها هو الاستفادة منها أقصى استفادة ممكنة، ويأتي ذلك نتيجة لما تنفرد به تلك الوظيفة من خصوصية، وموقع تنظيمي متميز، وقدرة وقابلية على التطوير والإفادة وتحقيق وإضافة قيمة للمنشأة
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رسائل ماجستير و دكتوراة