The Global Trends and Development in Financial Reporting – A study
Pourquoi ce travail est dans la base
Une base qui oublie comment elle a trouvé un travail ne peut pas être vérifiée. Voici les voies qui ont admis celui-ci.
Notice bibliographique
Résumé
The growing interest of the governments in publication of financial reports truly reflecting the affairs of the country comparable with other countries and with different periods has fuelled the interest for financial reporting reforms in the public sector. Financial reports of the governments have to be relevant, reliable and easily understandable to the common man. With the fall of Enron and WorldCom the importance of true and fair reporting was understood by the entire world. The heat of these changes is being felt by the governments and many undertook far reaching financial reporting reforms. Already a handful of countries have moved towards accrual based accounting while many more are in the migration path towards this difficult journey. New Zealand, Australia, United States, Canada and United Kingdom were in the forefront of this force while the others are following the trend. International Federation of Accountants (IFAC) has made a commendable commitment towards this effort by publishing International Public Sector Accounting Standards (IPSAS) and other study reports including Transition to Accrual Accounting. The financial reporting has changed from Development Focus where there were no standards in the era of 1930s to the Homogenization Focus with the introduction of accounting standards in the 1970s. The financial reporting further changed to Consolidation Focus in the 1980s, Fair Earnings Focus in the 1990s and Value Focus in the 2000s, with the introduction of host of ideas such as governance, non financial reporting and sustainability reporting and value reporting (environmental value added, social value added and economic value added etc) with the current developments. Today the accounting profession is moving away from historical cost accounting and reporting to fair value accounting and reporting which is going to be a paradigm shift in financial reporting while the public sector by and large is unconcerned of these developments particularly in India.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,002 | 0,002 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,000 | 0,001 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,000 | 0,002 |
| Science ouverte | 0,000 | 0,001 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découle