CONCEPTUAL FRAMEWORK - Sustainability …
CONCEPTUAL FRAMEWORK OF THE Sustainability ACCOUNTING STANDARDS BOARD October 2013 CONCEPTUAL FRAMEWORK 2013 Sustainability ACCOUNTING STANDARDS BOARD 1 Contents 3 About SASB ........................................ ........................................ ........................................ ...................... 3 Objectives of Sustainability Accounting and Disclosure ........................................ ....................................... 3 Purpose of Sustainability Accounting and Disclosure ........................................ ....................................... 3 Relationship with Financial Accounting.
CONCEPTUAL FRAMEWORK © 2013 SUSTAINABILITY ACCOUNTING STANDARDS BOARD 1 Contents Introduction..... 3
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CONTENTS OF VOLUME II, Framework, Fi nancial Reporting, INTERNATIONAL PUBLIC SECTOR ACCOUNTING, Conceptual Framework, Financial Reporting, Amendments to the Australian Conceptual, AMENDMENTS TO THE AUSTRALIAN CONCEPTUAL FRAMEWORK, REPORTING, FINANCIAL, MANUFACTURING AUDIT TO IMPROVE QUALITY, Issues the Conceptual Framework exposure