作者: Yakim Kitanov
刊名: Economy & Business, 2018, Vol.12 (1), pp.153-164
来源数据库: Info Invest Ltd
关键词: Non-financial declarationNon-financial reportingEnvironmental reporting
原始语种摘要: 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.
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  • financial 财政的
  • declaration 说明
  • reporting 申报
  • requirement 要求
  • accepted 公认的
  • accountancy 会计学
  • author 著者
  • publication 公布
  • Bulgaria 保加利亚
  • regarding 涉及