The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role

Author:   Laura Girella
Publisher:   Taylor & Francis Ltd
ISBN:  

9781032095660


Pages:   132
Publication Date:   30 June 2021
Format:   Paperback
Availability:   In Print   Availability explained
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The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role


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Author:   Laura Girella
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
Weight:   0.167kg
ISBN:  

9781032095660


ISBN 10:   1032095660
Pages:   132
Publication Date:   30 June 2021
Audience:   College/higher education ,  Professional and scholarly ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

List of Figures; List of Tables; Foreword by Prof. Stefano Zambon; Chapter 1 Introduction; Chapter 2 Boundaries in Financial Reporting; Chapter 3 Boundaries in Non-Financial Reporting; Chapter 4 From theory to practice: reporting boundaries from financial to integrated reporting and their professional implications; Chapter 5 The Boundaries in Financial and Non-Financial Reporting: A Colossus Built on Shaky Foundations?

Reviews

The boundaries that are set in all forms of corporate reporting not only demark the scope of information provided but represent the conjunction of accounting, economic concepts. Boundaries in reporting are concomitant with the boundaries of professional accountant, statutory auditors and assurance providers. As part of the neo-liberal narrative the boundary signifies the limits of the entity's responsibilities and the externalities left for governments and societies to deal with. In this insightful and though-provoking study, Dr Girella challenges the boundaries we imagine to exist in reporting and demonstrates that they are increasingly being redrawn and becoming more permeable. Mario Abela, Director, World Business Council for Sustainable Development


Author Information

"Laura Girella works with the IIRC where her responsibilities include strengthening the business case for IR and supporting the Italian market on its journey towards adopting IR. Since 2009 she has been organizing the ""CFO Executive Master Programme"" jointly run by the Department of Economics and Management, University of Ferrara and the National Association for CFO’s (ANDAF)."

Tab Content 6

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