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Business Models and Corporate Reporting : Defining the Platform to Illustrate Value Creation.
・ISBN 978-0-367-86083-7 2021 hard GB£ 171.99
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・ISBN 978-1-032-07404-7 2023 paper GB£ 46.99
￥14,886.- (税込) ※（※）価格はご注文時の参考価格となります。
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-003-01679-3
| 著者・編者 | Simoni, Lorenzo, |
|---|---|
| シリーズ | Routledge Studies in Accounting |
| 出版社 | (Routledge, UK) |
| 出版年月 | 2021.09 |
| ページ数 | 112 pp. |
| 言語 | ENG |
| ニュース番号 | ＜663-580 663-P1664＞ |
解説
This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure.
Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators.
As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.