Electronic Resource

The Going-Concern-Principle in Non-Financial Disclosure

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2108000377	EB0005126	657.48 Lom t	Central Library (OPAC)	Available

Detail Information

Series Title

SIDREA Series in Accounting and Business Administration

Call Number

657.48 Lom t

Publisher

Switzerland : Springer Cham., 2021

Collation

xii, 100p.:ill

Language

English

ISBN/ISSN

978-3-030-81127-3

Classification

657.48

Content Type

Ebook

Media Type

-

Carrier Type

online resource

Edition

1

Subject(s)

Financial accounting

Specific Detail Info

-

Statement of Responsibility

BRF

Other version/related

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