International Scientific Publications
© 2020 Science Events Ltd
Terms of Use  ·  Privacy Policy
Choose language English French Russian Bulgarian
Conference room
Economy & Business 2020, 19th International Conference
20-23 August, Burgas, Bulgaria
Call for Papers

Economy & Business, Volume 12, 2018

NON-FINANCIAL DECLARATION. THEORETICAL ASPECTS
Yakim Kitanov
Pages: 153-164
Published: 12 Sep 2018
Views: 576
Downloads: 180
Abstract: Upon the changes in the accountancy legislation in the European Union, new requirement of art. 48 of The Accountancy Act regarding publication of Non-Financial Declaration along with Annual Financial Statements was issued with relevance to all companies in Bulgaria having more than 500 employees. This new requirement translated into efforts on the part of these companies to come up with such declarations. The aim of the current paper is to present an investigation on the theoretical aspects of the non-financial declaration as the author believes that this would facilitate the practical sides of the matter, especially given the lack of internationally accepted standards on it at the present moment.
Keywords: non-financial declaration, non-financial reporting, environmental reporting
Download full text

Back to the contents of the volume
By using this site you agree to our Privacy Policy and Terms of Use. We use cookies, including for analytics, personalisation, and ads.