Preoccupations in the Field of Integrated Reporting
A growing number of organizations offer through the reports prepared at the end of the financial year, in addition to financial information, more and more non-financial information. In this paper we try to clarify what makes the difference between these two categories of information, why is necessary to provide non-financial information and how is it reported. We also bring into discussion some references existing in the international accounting regulations, European directives and Romanian accounting regulations on the provision of non-financial information and we present some aspects concerning the requirements for recognition in the financial statements of certain categories of nonfinancial elements and some regulations existing or applicable in the field of certification of non-financial information.
Volume (Year): XI (2011)
Issue (Month): 2 (May)
|Contact details of provider:|| Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:413-418. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.