Téléchargez le livre : The Going-Concern-Principle in Non-Financial Disclosure

The Going-Concern-Principle in Non-Financial Disclosure

Concepts and Future Challenges de

Éditeur :

Springer


Collection :

SIDREA Series in Accounting and Business Administration

Paru le : 2021-08-31

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Description
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed.Several issues and characteristics of information provided to stakeholders are drafted.
Pages
100 pages
Collection
SIDREA Series in Accounting and Business Administration
Parution
2021-08-31
Marque
Springer
EAN papier
9783030811266
EAN PDF
9783030811273
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
10
Taille du fichier
2406 Ko
Prix
126,59 €
EAN EPUB
9783030811273
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
10
Taille du fichier
7363 Ko
Prix
126,59 €

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