Финансово и нефинансово отчитане – симбиоза или антагонизъм?

Atanasov, Atanas (2019): Финансово и нефинансово отчитане – симбиоза или антагонизъм? Published in: СЧЕТОВОДСТВО, ОДИТ И ФИНАНСИ В ПРОМЕНЯЩИЯ СЕ СВЯТ Сборник с доклади от научно-практическа конференция по повод 95 години от създаването на катедра „Счетоводна отчетност” при Икономически университет – Варна (2019): pp. 317-334.

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.

• Item Type: MPRA Paper
• English Title: Financial And Non-Financial Reporting - Symbiosis Or Antagonism?
• Language: Bulgarian
• Keywords: non-financial reporting (NFR), financial reporting, integrated reporting (IR), accounting regulation
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M0 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

1. ACCA, T. A. (2013). What do investors expect from nonfinancial reporting? ACCA.

2. Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50(2-3), 296-343. 3. Brown, H. d. (2009). Building institutions based on information disclosure: lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17(6), 571-580.

4. Deloitte. (2016). Sustainability disclosure: Getting ahead of the curve. Deloitte Development LLC.

5. Demartini, C., & Trucco, S. (2017). Integrated Reporting. Integrated Reporting and Audit Quality. Contributions to Management Science. Springer, Cham.

6. EC. (2018). Summary Report of the Public Consultation on the Fitness Check on the EU framework for public reporting by companies. European Commission. European Commission. Извлечено от https://ec.europa.eu/info/sites/info/files/business_economy_euro/banking _and_finance/documents/2018-companies-public-reporting-feedbackstatement_en.pdf.

7. Eppler, M., & Mengis, J. (2004). The concept of information overload: A review of literature from organization science, accounting, marketing, MIS, and related disciplines. Information Society, 20(5), 325- 344. 8. Filipova, F. (2018). The Problem of Measurement in the Revised Conceptual Framework of IFRS. 7th International Conference On Application Of Information And Communication Technology And Statistics In Economy And Education (ICAICTSEE – 2017), November 3- 4 th, 2017 (стр. 1-6). Sofia: UNWE.

9. Hoogervorst, H. (18 September 2017 r.). IASB Chair’s speech: The times, they are a-changin’. Brussels, Belgium. Извлечено от https://www.ifrs.org/news-and-events/2017/09/iasb-chairmans-speechthe-times-the-are-achangin/

10. IASB. (2018). Conceptual Framework for Financial Reporting.IASB.

11. Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate Sustainability: First Evidence on Materiality. The Accounting Review,91(6), 1697-1724.

12. KPMG. (2017). The road ahead. The KPMG Survey of Corporate Responsibility Reporting 2017.

13. Lambert, R., & Verrecchia, R. (2015). Information, illiquidity, and cost of capital. Contemporary Accounting Research, 32(2), 438-454.

14. Root, S., & Grumman, N. (1998). Beyond COSO: internal control to enhance corporate governance. NY.

15. Закон за счетоводството. (2019). Закон за счетоводството. Обн. ДВ. бр. 95 от 8.12.2015 г., изм. и доп. ДВ. бр. 13 от 12.2.2019 г.