Sentence examples for financial reporting framework from inspiring English sources

The American Institute of Certified Public Accountants announces a new financial reporting framework for small- and midsize entities.

This study evaluates the effects of financial reporting framework type and credit risk on lenders' judgments and decisions.

Closer scrutiny of accounting practices and a more transparent financial reporting framework are the central planks of the government's overhaul, which will be backed by legislative amendments early next year.

"Carbon reporting is in its infancy relative to the financial reporting frameworks in existence, and there are additional complexities around measurement of carbon data.

Small and medium-sized entities have a number of reporting framework alternatives when preparing financial statements for users, including a new AICPA reporting framework designed specifically for such businesses as a cost-effective alternative to traditional GAAP.

Internationally, Satyam has exposed India's need for fraud and compliance solutions, while Japan is implementing its new legislative framework of internal controls over financial reporting known as J-SOX.

Specifically, we evaluate 157 lenders' assessments of the likelihood of loan approval and financial reporting quality for a prospective borrower in an experiment that manipulates reporting framework choice (FASB-based GAAP, AICPA's Financial Reporting Framework for Small and Medium-Sized Entities, or tax-basis) and borrower credit risk level (high or low) randomly between subjects.

"The framework is going to deliver tailored financial reporting for the small business community," said Robert Durak, the institute official who led the effort to compile it.

We use semi-structured interviews with 11 chief audit executives and 2 audit committee chairmen to develop an initial framework focusing on how this practice affects financial reporting quality.

This continuous reporting framework offsets the concern that less frequent financial reporting will lead to either very significant, discontinuous disclosures every six months or the opportunity for insider trading.

Large U.S. corporations when compared to a multinational index such as the S&P Global 1200 lag behind on almost every indicator of non-financial transparency, including adoption of the Global Reporting Initiative (GRI) reporting framework and verification of company disclosure by an accredited assurance service provider.