Munich Personal RePEc Archive

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.

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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.

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