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The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges (SIDREA Series in Accounting and Business Administration) - Hardcover

 
9783030811266: The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges (SIDREA Series in Accounting and Business Administration)
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  • PublisherSpringer
  • Publication date2021
  • ISBN 10 3030811263
  • ISBN 13 9783030811266
  • BindingHardcover
  • Edition number1
  • Number of pages112

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Book Description Buch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 112 pp. Englisch. Seller Inventory # 9783030811266

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Book Description Buch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. Seller Inventory # 9783030811266

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