Offsetting means offsetting assets and liabilities and only reporting the net values in the financial statements. Whether offsetting should be allowed remains the largest difference between US and international accounting standards. Banning offsetting will have a significant impact on the financial statements, especially the banks. Hence, US banks stay firmly opposed to restricting offsetting in accounting due to great negative impact on the banks capital ratios.

07:26
Marketing seems to be slow to fully recognize its role, place and responsibility in changes in climate, biodiversity and resources. This reluctance can be attributed, at least in part, to the implicit assumptions of sustainable marketing, which tend to minimize the scale of the paradigm shifts needed to remain hopeful of a habitable planet. Consequently, the dominant approaches to “sustainable marketing” find it difficult to question the fundamental principles and ideological foundations of the market system. This is why we are calling for radical changes in marketing research in order to envisage a truly sustainable future. We are therefore formulating a program based on five proposals with the aim of inviting profound transformations in the discipline.
ARNOULD Eric - FNEGE |
- Research
- Marketing, Sales and Communication, Sustainable Development and CSR