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The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks
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accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting … Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on …
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The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There...
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The decision to adopt IFRS equivalents marked a significant event in the history of accounting in Australia and New … accounting standard setting bodies, which disbanded upon the creation of the International Accounting Standards Board (IASB) in … 2001. This special issue aims to be a useful contribution to the debate on financial accounting and reporting, as we …
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