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Preoccupations in the Field of Integrated Reporting

Author

Listed:
  • Enachi Mihaela

    () ("Vasile Alecsandri” University of Bacãu, Faculty of Economic Sciences)

Abstract

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.

Suggested Citation

  • Enachi Mihaela, 2011. "Preoccupations in the Field of Integrated Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 413-418, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:413-418
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    Keywords

    financial information; nonfinancial information; integrated reporting; integrated audit.;

    JEL classification:

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

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