Integrated report – beginning of the end of financial statements
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 82
Abstract
This article is dedicated to the topic that is currently attracting much attention, i.e. widely understood corporate reporting. The aim of the research is to identify the relationship between the integrated report, which is representative of non-financial reporting, and financial statements forming the foundation of corporate financial reporting. The subjects of study are the financial statements and the integrated report. The basic method used in the article is critical analysis of literature and own observations of practices in the field of the integrated reporting implementation by public companies operating in the Polish capital market.
Authors and Affiliations
Ewa Walińska
Keywords
Related Articles
- EP ID EP69270
- DOI 10.5604/16414381.1155821
- Views 125
- Downloads 0
Why accounting science should be more normative?
Faced with the economic problems vexing the world in recent years, we have witnessed an increased number of voices pointing to the need to redirect economics towards values. In relation to economics asa science, it means...
The impact of crisis on continuation of entities’ operations and the role of accounting
Globalization of economic processes entails increased risk of the occurrence of factors which threaten the continuation of business operations. The threats may be caused by external and internal factors. Information gene...
The impact of IFRS 16 on the financial position of selected companies from the WIG30 index
The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following...
Proposal for modification of accounting curriculum at universities in the light of the National Qualifications Framework
Changes in regulations relating to the principles of university-level education induce reflection on the model of accountancy teaching. The purpose of this article is to propose a conception of accounting education at un...
Interorganizational management accounting: scope and specificity
Due to dynamic development of business networks worldwide the phenomenon of interorganizational management accounting is attracting increasing attention. The aim of the paper is to present the main characteristics and sc...