The scope of presentation of non-financial information in financial statements of farms – the example of crop production
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 100
Abstract
The aim of the article is to indicate areas of non-financial information disclosures in financial statements of entities engaged in agricultural activity in the light of economic practices and regulatory requirements. An attempt was made to identify and classify the scope of non-financial information disclosures. To achieve the purpose of the article, a review of legal regulations was carried out. In the period 20152017, individual in-depth interviews were conducted with chief accountants (30 persons) and owners (150 persons) of farm businesses that keep accounts in accordance with the Accounting Act, located in Wielkopolskie Province. The topic of the interviews was the reporting of non-financial information in the integrated report of farms. The research has enabled the identification of demand for non-financial information, which so far have not been presented in the reports. It was found that the integrated financial reporting does not take full account of agricultural activity. Presentation of the results of this activity requires a detailed clarification.<br/><br/>
Authors and Affiliations
Małgorzata Węgrzyńska, Xesús Pereira López, Manuel Veiga Carballido
Keywords
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- EP ID EP423827
- DOI 10.5604/01.3001.0012.7318
- Views 107
- Downloads 0
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