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The crisis and the future of financial reporting. Global financial reporting standards - reality or utopia

Author

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  • Hristina Oreshkova

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

The terminology of the research is predominantly in the field of financial accounting and reporting under the International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS). The structure of the research is subordinated to an author's objective to justify in the appropriate manner the contemporary necessity for changing the paradigm and introducing a new holistic approach to the reporting of an enterprise's activity with all its essential aspects and effects (including nonfinancial ones). The applied heuristic methods of knowledge (analysis and synthesis, induction and deduction, comparison, analogy, observation, descriptive method, etc.) are generally accepted for scientific research in the respective field and are frequently used by authors, which is due to their universal nature and the predictable results that could be achieved. A wide range of specialized scientific literature (including Bulgarian and foreign resources) and empirical data have been investigated by the author for the purposes of this research

Suggested Citation

  • Hristina Oreshkova, 2013. "The crisis and the future of financial reporting. Global financial reporting standards - reality or utopia," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 50-74, April.
    • Handle: RePEc:nwe:eajour:y:2013:i:2:p:50-74
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    File URL: http://www.unwe.bg/uploads/Alternatives/A04_02.2013.pdf
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    Citations

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    Cited by:

    1. Michael Musov, 2017. "It Doesn’t Matter How We Assess the Competencies in Accounting Education?," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 429-448, September.

    More about this item

    Keywords

    integrated reporting; financial accounting; global financial reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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