ABOUT SOME CONTROVERSIAL QUESTIONS REGARDING THE NON-FINANCIAL INFORMATION IN THE ANNUAL FINANCIAL STATEMENT (IN THE CONTEXT OF THE CIRCULAR ECONOMY) Cover Image

ABOUT SOME CONTROVERSIAL QUESTIONS REGARDING THE NON-FINANCIAL INFORMATION IN THE ANNUAL FINANCIAL STATEMENT (IN THE CONTEXT OF THE CIRCULAR ECONOMY)
ABOUT SOME CONTROVERSIAL QUESTIONS REGARDING THE NON-FINANCIAL INFORMATION IN THE ANNUAL FINANCIAL STATEMENT (IN THE CONTEXT OF THE CIRCULAR ECONOMY)

Author(s): Gergana Nikolova
Subject(s): Economy, Financial Markets, Public Finances
Published by: Бургаски свободен университет
Keywords: Non-financial information in the Annual Financial Statement; controversial questions
Summary/Abstract: The topic of the study is set in the aspect of: the increasing needs of the users of financial and non-financial information in the Annual Financial Statement; legislative changes for disclosure of the non-financial informationin the AFS in force since 1st January 2017; the lack of experience in Bulgaria for disclosure of non-financial information and the search for good practicesin other countries where they exist and are developed.

  • Page Range: 155-170
  • Page Count: 16
  • Publication Year: 2017
  • Language: English
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