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Финансово И Нефинансово Отчитане – Симбиоза Или Антагонизъм?
[Financial And Non-Financial Reporting - Symbiosis Or Antagonism?]

Author

Listed:
  • Atanasov, Atanas

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.

Suggested Citation

  • Atanasov, Atanas, 2019. "Финансово И Нефинансово Отчитане – Симбиоза Или Антагонизъм? [Financial And Non-Financial Reporting - Symbiosis Or Antagonism?]," MPRA Paper 95565, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:95565
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    References listed on IDEAS

    as
    1. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
    2. Richard A. Lambert & Robert E. Verrecchia, 2015. "Information, Illiquidity, and Cost of Capital," Contemporary Accounting Research, John Wiley & Sons, vol. 32(2), pages 438-454, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    non-financial reporting (NFR); financial reporting; integrated reporting (IR); accounting regulation;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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    This paper has been announced in the following NEP Reports:

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