ABOUT SOME CONTROVERSIAL QUESTIONS REGARDING THE NON-FINANCIAL INFORMATION IN THE ANNUAL FINANCIAL STATEMENT (IN THE CONTEXT OF THE CIRCULAR ECONOMY)
| dc.contributor.author | Nikolova, Gergana | |
| dc.date.accessioned | 2025-04-22T12:34:22Z | |
| dc.date.issued | 2017 | |
| dc.description.abstract | The topic of the study is set in the aspect of: the increasing needs of the users of financial and non-financial information in the Annual Financial Statement; legislative changes for disclosure of the non-financial information in the AFS in force since 1st January 2017; the lack of experience in Bulgaria for disclosure of non-financial information and the search for good practices in other countries where they exist and are developed. The main question which is related to the study is: Is a higher quality of the information in AFS achieved for the users through the disclosure of the non-financial information? | |
| dc.identifier.isbn | 978-619-7126-39-6 | |
| dc.identifier.uri | http://research.bfu.bg:4000/handle/123456789/2184 | |
| dc.language.iso | en | |
| dc.publisher | Бургаски Свободен Университет | |
| dc.relation.ispartofseries | 2017; с. 155-170 | |
| dc.subject | Non-financial information in the Annual Financial Statement | |
| dc.subject | controversial questions | |
| dc.title | ABOUT SOME CONTROVERSIAL QUESTIONS REGARDING THE NON-FINANCIAL INFORMATION IN THE ANNUAL FINANCIAL STATEMENT (IN THE CONTEXT OF THE CIRCULAR ECONOMY) | |
| dc.type | Article |
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