Integrated Reporting & the Future of Accounting
Integrated reporting, and nontraditional reporting in general, is positioned to radically change the volume and the type of information that are disclosed by organizations to stakeholders on an ongoing basis. Specifically, the reality that multiple sources of information, capital, and data are generated by organizations means that organizations are driven and governed by a variety of external forces. Specifically, this represents where the proverbial rubber hits the road, is how to actually turn these concepts, including the idea of a multiple capital model (MCM) and multiple capital reporting framework, into reality. Drilling specifically into the different types of capital, and remembering ...
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