Search results for "Setter"

Cultures in interaction : construction of ethnic identities in Amy Tan's "The bonesetter's daughter"

2007

Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

2006

ABSTRACT This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter's attention research that is relevant to the issues raised in the exposure draft. We review analytic, empirical and experimental research that addresses the presentation of income and the format of the income statement. Overall, there is some support for a single statement of (total) recognised income and expense. However, net income is on average more relevant than comprehensive income, which may favour a two-statement approach. While this …

Sustainability standard setting as local government matter: an Italian experience

2017

ABSTRACTSustainability is a globally targeted concept widely debated in the literature, but still seeking a commonly agreed operationalization within applicable standards. The role of standard setter is commonly played by multi-stakeholder international organizations aiming at offering sound solutions for all kind of organizations, while what could be the role of a local government (LG) as sustainability standard setter and how this could impact on the definitions, rubrics, and measurement of sustainability is currently under-investigated. The case of an Italian LG already acting as standard setter allows to understand the reasons for, the strengths and the weaknesses of territorially bound…

Surukirja

2019

Kirja-arvostelu teoksesta Carolina Setterwall: Toivotaan parasta, 2019, suom. Laura Beck (Låt oss hoppas på det bästa, 2018). nonPeerReviewed