ДИГИТАЛИЗАЦИЯ В ОПОВЕСТЯВАНЕТО НА ИНФОРМАЦИЯТА ОТ ГОДИШНАТА ОТЧЕТНОСТ НА ПУБЛИЧНИТЕ КОМПАНИИ
DIGITALIZATION IN THE DISCLOSURE OF INFORMATION FROM THE ANNUAL REPORT OF PUBLIC COMPANIES

Author(s): Veselin Dekov
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: reporting; disclosure; taxonomy
Summary/Abstract: Modernization of information presentation practices affected the reporting preparation practices of public companies from the end of 2021. It is only a matter of time before these changes are reflected in the activities of all others who publicly disclosed information about their accountability. Of course, the reasons for these innovations go back in time and are just the result of events and circumstances of public significance. The purpose of this report is to look for the reasons that require the digitization of reporting and to analyze the practical-applied orientation of the process of disclosure of information in the face of public sector companies.

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