Представяне на бизнес модела в интегрирания отчет – анализ на промените от 2021 г.
Presentation of the Business Model in the Integrated Report – Analysis of the Changes from 2021
Author(s): Ali Veysel
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: business model; integrated reporting; International Integrated Reporting Framework
Summary/Abstract: The article examines the changes in the description of the business model in the integrated report, adopted with the revised International Integrated Reporting Framework in 2021. The structure of the model in the framework from 2013 is presented. The gaps and the reasons for changes are considered. The new provisions are analyzed, which lead to a more accurate characterization of the business model.
Book: Икономиката на България и Европейския съюз: финанси, счетоводство, финансов контрол
- Page Range: 248-253
- Page Count: 6
- Publication Year: 2022
- Language: Bulgarian
- Content File-PDF