Accounting

Accounting or Accountancy is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting. Accounting information systems are designed to support accounting …

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Publications

Fraser Institute · 18 July 2024 English

The federal government has set a GHG emissions reduction target of at least 40% below 2005 levels by 2030, equivalent to 38.5% below 2022 levels. This report examines proposed policies …

of both worlds. I will not attempt a detailed accounting of the costs imposed by the CAFE standards,


IISD: International Institute for Sustainable Development · 17 July 2024 English

IISD provides insights on aspects of World Trade Organization (WTO) members' plastics that have created friction with trading partners and suggests recommendations for the adoption of such policies in the …

or proposed by European and Asian WTO members, accounting for 43% and 33% of the total, respectively (see


IISD: International Institute for Sustainable Development · 16 July 2024 English

A group of 90 World Trade Organization (WTO) members are negotiating a new global agreement on e-commerce rules at the WTO. After close to 7 years of discussions, they are …

engaging is significant, with the trade between them accounting for more than 90% of global trade (WTO, 2020a)


MQUP: McGill-Queen's University Press · 15 July 2024 English

Western modernity is characterized by instrumental relations between humans and nature, as well as between humans themselves, that have caused irreversible environmental and social exploitation and degradation. Many policy documents, …

responses throughout history and across cultures. Accounting for these differences and this manifoldness


MQUP: McGill-Queen's University Press · 15 July 2024 English

From 1650 to 1750 the provision of medical care for injured seamen in the Royal Navy underwent a major transformation, shifting from care provided by civilians in private homes to …

deputies or agents, envisioned a regular system of accounting for money and men. For example, sick or hurt tionships in the surviving sources. What the extant accounting records do show, along with significant financial


DDN: Dundurn Press · 2 July 2024 English

The story of the audacious showman who built the greatest carnival dynasty in North America.Enter the realm of the carnie king, Patty Conklin, the flamboyant founder of what would become …

and a press agent, the presence of the latter accounting for the publicity. The show continued to play


Fraser Institute · 18 June 2024 English

ESG investing incorporates environmental (E), social (S), and governance (G) considerations into investment decisions. Until recently, ESG-themed investing comprised an increasing share of investments made by professional money managers and …

changes in ESG ratings were relatively rare, accounting for about 2 percent of our dataset. This low Chain Labor Standards Responsible Investment Accounting Chemical Safety Universal key issues applicable


MQUP: McGill-Queen's University Press · 18 June 2024 English

Interactive documentary emerged rapidly from a constellation of changing technologies and practices to much excitement, yet its history is short and its future uncertain. In the mid-2010s Canada was a …

interactive documentary, insisting on the importance of accounting for the effects of innovative production processes


MQUP: McGill-Queen's University Press · 15 June 2024 English

While scholarship on refugee migration tends to center on the Global North, most refugees actually reside in the Global South. This book shifts the focus, revealing how governments in the …

a dynamic rather than a static perspective by accounting for changes in contexts and/or policies over


IISD: International Institute for Sustainable Development · 6 June 2024 English

Nigeria's growing population is in need of wide-ranging solutions to the multidimensional poverty it faces. This IISD report outlines the risks that Nigeria faces in forging ahead with a dash …

however, the spot market has become more active, accounting for about 35% of the global trade by 2022. Though


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