reporting standards

Is CSR Reporting Mandatory?

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Is CSR Reporting Mandatory? A corporate social responsibility (CSR) report is an internal- and external-facing document companies use to communicate CSR efforts and their impact on the environment and community. … In some countries, it’s mandatory for corporations to publish CSR reports annually. Is it mandatory to prepare CSR report? In some countries, it’s mandatory

How Does An Entity Adopt IFRS For The First Time?

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How Does An Entity Adopt IFRS For The First Time? IFRS 1 requires an entity that is adopting IFRS Standards for the first time to prepare a complete set of financial statements covering its first IFRS reporting period and the preceding year. The entity uses the same accounting policies throughout all periods presented in its