THE IMPORTANCE OF NON-FINANCIAL REPORTING IN ENTITIES AND ITS INFLUENCE IN THE PREPARATION OF ANNUAL FINANCIAL STATEMENTS [PDF]
The purpose of this paper is to analyze the main aspects regarding the importance of non-financial reporting within entities and its influence in the preparation of annual financial statements.
CIOCA IONELA CORNELIA
doaj
Accounting Standards for the Public and Non-profit Organization in the USA [PDF]
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased.
Ištvánfyová, Jana, Mejzlík, Ladislav
core +2 more sources
(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe
Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce.
Daniela Artemisa Calu +3 more
doaj
Non-financial reporting in the textile industry [PDF]
The paper deals with regulations in the EU and the Republic of Serbia in the field of non-financial reporting. The subject of research is non-financial reporting in the business "Eminent doo".
Vićentijević Kosana
doaj
Harmonizing non-financial information of business enterprises in the European Union and Ukraine
Apart from financial statements, business enterprises make and submit non-financial reporting regulated by several Directives of the European Union (EU), national law of EU member states and Ukraine. Recently these normative documents required amendments,
О. Е. Lubenchenko
doaj
Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis
The modern world and all the economies worldwide are closely interlocked. The effects of any event occurring in any part of the world can impact the entire world.
Daniela Artemisa CALU, Mirela NICHITA
doaj +1 more source
A methodological approach to developing the model of correlation between economic development and environmental efficiency on the basis of company's non-financial reports [PDF]
Having reviewed the most widely used international non-financial reporting standards, GRI was identified as the optimal standard for the Russian context.
Baldesku, E. V. +3 more
core +2 more sources
ANALISIS HUBUNGAN KEEFEKTIFAN KOMITE AUDIT DAN FAKTOR-FAKTOR LAIN SEPERTI KONDISI KEUANGAN, UKURAN PERUSAHAAN, JENIS AUDITOR, DAN JENIS INDUSTRI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur, Jasa, dan Konstruksi yang Terdaftar di BEI Tahun 2016) [PDF]
The purpose of this study is to examine the effect of audit committee effectiveness and other factors like financial condition, size of company, type of auditor and type of industry on the financial reporting lead time as a proxy of the timeliness of ...
SYAFRUDDIN, Muchamad +1 more
core
Purpose: The new global approach to sustainability within the context of the SDGs is driving a digital transition. However, new technologies bring challenges related to the energy efficiency of their infrastructures.
Manuela Sánchez-Vázquez +3 more
doaj +1 more source
Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan [PDF]
This study aimed to examine the effect of audit committee and firm characteristics against thepossibility of fraudulent financial reporting. Audit committee characteristics examined by anindependent audit committee, audit committee financial expertise ...
Prasetyo, A. B. (Andrian)
core +1 more source

