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
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- EP ID EP69270
- DOI 10.5604/16414381.1155821
- Views 117
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