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Accounting for decarbonisation and reducing capital at risk in the S&P500
This article accounts for carbon emissions in the S&P 500 and explores the extent to which capital is at risk from decarbonising value chains. At a global level it is proving difficult to decouple carbon emissions from GDP ...
Stress testing International Financial Reporting Standards (IFRSs) : Accounting for stability and the public good in a financialized world
The recent Maystads report (2013) challenged the European Parliament to modify governance arrangements surrounding the design and endorsment of International Financial Reporting Standards (IFRS) issued by the International ...
Real Estate Investment Trusts (REITS) : A new business model in the FTSE100
This paper is about the Real Estate Investment Trust (REIT) business model. REITs benefit from tax concessions and Fair Value Accounting (FVA) practices. REITs distributing over 90 percent of profits can obtain tax concessions ...