Comparative analysis of non-financial declarations of Bulgarian companies
Journal Title: VUZF - Year 2019, Vol 1, Issue 1
Abstract
For the first time for the financial year 2017 and onwards, the large public-interest undertakings with over 500 employees are obliged to publish a non-financial statement within the set of annual financial statements and reports under the Accountancy Act. This novelty calls for a continuing review and comparative analysis of published non-financial statements of undertakings registered and/or operating in Bulgaria, so that the degree of compliance with the regulatory requirements and the possibilities for improving the non-financial reporting in the country, in the context of integrated reporting, aree valuated. The present paper responds to thisnecessity.
Authors and Affiliations
Anna Lyutakova
Keywords
Related Articles
- EP ID EP661242
- DOI -
- Views 198
- Downloads 0
Quality parameters of the aggregated insurance portfolio: genesis, risk aspects and possible management solutions in general insurance
The article deals with some of the qualitative characteristics and parameters of the aggregated insurance portfolio of the non-life insurance company. Investigated are the genesis, some of the risk and managerial aspects...
Contemporary methods in teaching economic disciplines
The paper is devoted to the actuality, necessity and possibility of appliance of various innovational methods of education in the modern higher educational institution. It provides deep analysis of contemporary interacti...
Innоvаtiоn ecosуstems: key сhаllenges
The соnсеpt оf Innоvаtiоn Есоsуstem (IE) hаs bееn bесоming thе fосus оf inсrеаsеd аttеntiоn tо аddrеss sоmе оf thе mоrе prоfоund issuеs fоr develоping nаtiоns. IЕ is hаving grеаt pоtеntiаl bоth аs а sоurсе оf undеrstаndi...
Challenges and transitions in implementation of electronic government within municipal administrations in Bulgaria at the end of 2017
In the end of 2017 we can report significant year in implementation of electronic government in Bulgaria. In this area we can recognize serious efforts, changes and new rules of administration operations. Municipalities...
Characteristics of the economic growth in Bulgaria during 2013-2018
This article starts with a concise record of the involved in governing the economy of Bulgaria in the period 2013-2018. A knowledge based on measuring economic growth follows and for every successive year some macroecono...