NON-FINANCIAL DECLARATION. THEORETICAL ASPECTS

Yakim Kitanov

Economy & Business Journal, 2018, vol. 12, issue 1, 153-164

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 (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://www.scientific-publications.net/get/1000031/1536784043399696.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:isp:journl:v:12:y:2018:i:1:p:153-164

Access Statistics for this article

More articles in Economy & Business Journal from International Scientific Publications, Bulgaria
Bibliographic data for series maintained by Svetoslav Ivanov ().