ФИНАНСОВО И НЕФИНАНСОВО ОТЧИТАНЕ – СИМБИОЗА ИЛИ АНТАГОНИЗЪМ?
FINANCIAL AND NON-FINANCIAL REPORTING - SYMBIOSIS OR ANTAGONISM?
Author(s): Atanas Atanasov
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: non-financial reporting (NFR); financial reporting; integrated reporting (IR); accounting regulation
Summary/Abstract: Contemporary economic development leaves its distinctive trait and changes the way companies are perceived and valued in general. The purpose of this paper is to review the scope of the options for applying financial and nonfinancial reporting as well as to analyze and justify the need to introduce unified disclosure practices for non-financial information and how the management of the entity communicates this information with interested parties.We believe that the major part of the disclosures of non-financial information should be “structured” and appropriately linked to the entity's financial performance as part of a single integrated activity report.
- Page Range: 317-334
- Page Count: 18
- Publication Year: 2019
- Language: Bulgarian