Reporting Standards
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2021 ◽  
Vol 1 (02) ◽  
pp. 105-115
Ainul Fatha Isman ◽  
Nur Cholifatul Aeni

Social aspects are important aspects that must be considered by every individual. Similarly, companies that must disclose social responsibility or what is called Corporate Social Responsibility (CSR) through the mandate of the Act. This research aims to determine the factors that affect the Islamic corporate social responsibility disclosure in Indonesia. This research is categorized in quantitative research with associative approaches. The population in this study amounted to 30 companies registered in the Jakarta Islamic Index in 2016-2018 with a purposive sampling technique to obtain 51 samples. The data analysis model in this study is a panel data linear regression test with a combination of time series data and cross-section which is carried out through three approaches, namely the common effect model, the fixed-effect model, and the random effect model. The results of this study indicate that partially and simultaneously the size of the company's profitability, and the Muslim board of directors influence the disclosure of the company's ICSR. The most influential factor in company ICSR disclosure is company size. The results of this study imply that each company uses the ISR Index as a reference for the preparation of sharia corporate social responsibility reporting standards and increases the number of Muslim board of directors who are competent and have innovative ideas to increase company assets, thus positively impacting ICSR disclosure.

Significance Policy, disclosure requirements and stakeholder pressures, particularly from investors, push them in that direction. The exception is diversity and inclusion, which form part of corporate responses to the competition for talent and labour market tightness. Rebalancing environmental, social and governance (ESG) progress requires realigning the incentives. Impacts Efforts will intensify for international coordination on ESG reporting standards and auditing. Executive compensation will increasingly be linked to meeting ESG goals but this will need close investor scrutiny of authenticity. If banks expand sustainability loans beyond green projects, it will mitigate corporate prioritisation of environmental over other ESG aims.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Bashir Tijjani ◽  
Shafiq Ur Rehman ◽  
Zachariah Peter ◽  
Ishtiaq Ahmad Bajwa ◽  
Muhammad Ajmal Khan

Purpose This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers. Design/methodology/approach Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers. Findings This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals. Practical implications This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations. Originality/value This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Fatma Ben Slama ◽  
Ahmed Atef Oussii ◽  
Mohamed Faker Klibi

Purpose The purpose of this paper is to investigate in-depth and explain the issues related to the experience of Tunisia, a developing country, in its attempt to move from Euro-Continental rule-based generally accepted accounting principles (GAAPs) to an accounting system adapted to international financial reporting standards (IFRS). Design/methodology/approach The study is conducted via a qualitative methodology based on a content analysis of primary data from interviews with key actors involved in financial reporting in Tunisia. Findings Findings reveal that local Tunisian GAAPs, adapted to IFRS in their 1996 version, failed to establish a financial reporting accounting culture and meet public-interest firms’ informational needs. This is mainly related to factors, such as the simplified methods adopted (generally adequate to the identified needs of users of small and medium-sized entity financial statements) and the hybrid aspect of the Tunisian accounting standards due to the co-existence of Euro-Continental and Anglo-Saxon parties. Moreover, the findings show that the lack of political willpower and the absence of updates to changes in IFRS have compromised the proper functioning of standardization and control structures. Practical implications The study’s results may interest regulators and policymakers of many developing countries that have not pursued the harmonization of their local GAAPs with IFRS. In addition, findings from the research provide insights into the rough road towards harmonization, the dysfunctions of the latter and delays in developing countries. Originality/value The research highlights the complexity for an emerging country with Euro-Continental accounting traditions to move to IFRS.

Environments ◽  
2021 ◽  
Vol 8 (10) ◽  
pp. 109
Izlawanie Muhammad ◽  
Norfakhirah Nazihah Mohd Hasnu ◽  
Paul Ekins

Several international organizations such as the Organization for Economic Co-operation and Development (OECD), United Nations (UN), and World Bank recommend that policymakers implement an environmental tax to reduce climate change, protect the environment and gain more income for governments. Effectiveness of the policy depends on a carefully designed framework, which essentially adopts the social and economic contextual of a country and public support. Researchers have been focusing on examining the factors that influence public acceptance of an environmental tax. This paper aims to systematically review the empirical studies using the RepOrting Standards for Systematic Evidence Syntheses (ROSES) protocol. The information is relevant for policy makers in designing a feasible and acceptable carbon tax policy. Furthermore, the paper provides suggestions for future research. Related articles were selected using two leading databases, namely Scopus and Science Direct, and one supporting database, namely Google Scholar. Thematic analysis was conducted on 60 articles and four main themes were derived with 32 subthemes. The analysis indicates that people are more supportive when they (i) are well informed about a policy’s effectiveness and the policy content, particularly the use of revenue, (ii) have high trust in the government, (iii) have a positive attitude toward protecting the environment, (iv) perceive the policy is fair in terms of costs distribution and social sharing, and (v) are concerned about the climate change issue.

2021 ◽  
Vol 22 (10) ◽  
pp. 1188-1204

Subject. This article discusses the issues related to the reflection of capital investments and fixed assets in the accounting (financial) statements of economic entities during the transition to the new domestic (Russian) accounting standards – Fixed Assets and Capital Investments. Objectives. The article aims to reveal the consequences of changes in the current practice of accounting for fixed assets and capital investments in the internal rules of commercial organizations. Methods. For the study, we used the methods of generalization, comparison, primary observation, cost measurement, and grouping. Federal Accounting Standards and International Financial Reporting Standards were the basis for methodological justification of changes in the accounting practice of transactions with fixed assets and capital investments. Results. We offer certain records to reflect information on capital investments in the transition to the new Federal Standard – Capital Investments in accounts. We also offer a procedure for classifying low-value fixed assets in the inter-reporting period and a correspondence of accounts reflecting impairment loss on fixed assets. Conclusions and Relevance. The procedure for convergence of domestic accounting standards with International Financial Reporting Standards necessitates the introduction of significant changes in the process of reflecting transactions with fixed assets and capital investments. The modified procedure for reflecting records for accounting for capital investments, low-value fixed assets, losses from impairment of fixed assets in the intra-company rules for accounting for economic entities becomes relevant. The results of the study can be used when accounting for transactions with fixed assets and capital investments of commercial organizations in the practice of financial accounting.

2021 ◽  
Vol 22 (10) ◽  
pp. 1103-1122
Natal'ya G. SAPOZHNIKOVA ◽  

Subject. This article discusses the issues of reporting on sustainable development in the Russian Federation, which is a State task approved by the Concept for the Development of Public Non-Financial Reporting. Objectives. The article aims to investigate the issues of systematization and disclosure of information on aspects of the environmental category of sustainable development reporting and explain the rationale to develop corporate standards that ensure the formation of internal and public non-financial reporting. Methods. For the study, we used analysis, synthesis, generalization, comparison, and the logical method. Results. The article substantiates the need to develop corporate reporting standards that systematize information on aspects of the environmental category and presents a typology of environmental protection costs that form indicators that allow assessing the effectiveness of environmental initiatives. Conclusions. The proposals formulated can contribute to the task of generating reliable information on the environmental category of sustainable development reporting enabling users to make informed economic decisions.

Jacqueline M. Soegaard Ballester ◽  
Kristin E. Goodsell ◽  
Jae P. Ermer ◽  
Giorgos C. Karakousis ◽  
John T. Miura ◽  

Auditor ◽  
2021 ◽  
pp. 33-39
N. Loseva

The article discusses the estimated liabilities, their study and assessment in accordance with the provisions of Russian accounting standards (RAS) and International Financial Reporting Standards (IFRS).

2021 ◽  
Vol 10 (1) ◽  
Micah D. J. Peters ◽  
Casey Marnie ◽  
Heather Colquhoun ◽  
Chantelle M. Garritty ◽  
Susanne Hempel ◽  

AbstractScoping reviews are an increasingly common approach to evidence synthesis with a growing suite of methodological guidance and resources to assist review authors with their planning, conduct and reporting. The latest guidance for scoping reviews includes the JBI methodology and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses—Extension for Scoping Reviews. This paper provides readers with a brief update regarding ongoing work to enhance and improve the conduct and reporting of scoping reviews as well as information regarding the future steps in scoping review methods development. The purpose of this paper is to provide readers with a concise source of information regarding the difference between scoping reviews and other review types, the reasons for undertaking scoping reviews, and an update on methodological guidance for the conduct and reporting of scoping reviews.Despite available guidance, some publications use the term ‘scoping review’ without clear consideration of available reporting and methodological tools. Selection of the most appropriate review type for the stated research objectives or questions, standardised use of methodological approaches and terminology in scoping reviews, clarity and consistency of reporting and ensuring that the reporting and presentation of the results clearly addresses the review’s objective(s) and question(s) are critical components for improving the rigour of scoping reviews.Rigourous, high-quality scoping reviews should clearly follow up to date methodological guidance and reporting criteria. Stakeholder engagement is one area where further work could occur to enhance integration of consultation with the results of evidence syntheses and to support effective knowledge translation. Scoping review methodology is evolving as a policy and decision-making tool. Ensuring the integrity of scoping reviews by adherence to up-to-date reporting standards is integral to supporting well-informed decision-making.

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