Purpose This paper aims to address the financial reporting dimensions of intangible assets with specific reference to International Accounting Standards (IAS) 38 as well as relevant International Financial Reporting Standards (IAS 38 exclusion) that are embedded within intangible assets. These...

The globalization is a complex phenomenon with implications of both geopolitical and institutional nature. The evolution of the globalization process as well as the involvement of the local, regional, state and international level institutions into it determine a thorough analysis of the place...

The globalization is a complex phenomenon with implications of both geopolitical and institutional nature. The evolution of the globalization process as well as the involvement of the local, regional, state and international level institutions into it determine a thorough analysis of the place...

"Global environmental change is occurring at a rate faster than humans have ever experienced. Climate change and the loss of ecosystem services are the two main global environmental crises facing us today. As a result, there is a need for better understanding of the specific and general...

"This book is a further key output of TEEB (The Economics of Ecosystems and Biodiversity). It provides important new evidence of growing corporate concern about biodiversity loss and offers examples of how some leading companies are taking action to conserve biodiversity and to restore ecosystems"--