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Business organizations are largely emphasizing on becoming more responsible by increasing their involvement in activities that benefits the community and environment as a whole. The information related to the social, economic and environmental performance of a business entity is disclosed through development of sustainability reports. Sustainability reporting is also known as triple bottom line (TBL) reporting that emphas...
1. Answer: JB Hi-Fi took a drastic step for not disclosing the profit warning to the ASX and shareholder of the company, as it only provides details to the conference and indicated a conference presentation conducted by Macquarie. From the evaluation it could be identified that the steps taken by JB hi fi was not appropriate and not according to the regulations of ASX, where the company indicated a downgrade in its profits at ...
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Accounting Theory & Contemporary Issues
Task 1: Literature Review
Fair Value Measurement
Livne & Markarian (2018) stated that there has been increase in the use of concept of fair value measurement for the process of financial reporting during the last decades after its adoption in the international financial reporting standards by the IASB. There has been the use of historical cost accounting model from many years for measurin...
This study deals with analysing the relevance and application of social contract to Legitimacy Theory in Accounting (Van Bommel, 2014). The current segment explains that legitimacy theory in the area of accounting is significant in increasing the financial framework of Business Corporation and takes into account execution of social contract in aligning with the legitimacy theory on accounting. Furthermore, the vital...
1: The major GPFR objective: to avail useful financial info about reporting company to current and prospective equity-investors, creditors and lenders to make decisions about providing resources to the company. These decisions comprise buying, holding equity and selling shares besides holding instruments of debt. The decision also entails providing loan and settling them and other types of credit. GPFR also aims at showcasing outcome o...
In the context of this research paper, the second questions such as: “Relevance and application of the social contract to Legitimacy Theory in accounting” is selected in order to fulfill the aims, objectives and goals associated with this research study. In addition to this, it should also be noted down that, in the current time of globalization and competitive business era, it is essential, v...
The accounting science is developed with the adoption of social and economic principles with the aim of achieving financial stability by promoting investment in an economy. The conceptual framework of the accounting is developed on the basis of social practices and thus it incorporates the use of social principles for controlling the business activities. The science of accounting plays a major role in for planning and cont...
Generally, in order to effectively attain the key goals and purpose of the study, the second research questions related to the social contract and legitimacy theory is selected. Moreover, today, it is essential for all the types of companies to adopt ethical and legal rules to conduct the business functions effectively. Because these standards are improve organizational image and efficiency in a more dynamic manner. In addition t...
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