The crisis and the future of financial reporting. Global financial reporting standards - reality or utopia

Hristina Oreshkova
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Hristina Oreshkova: University of National and World Economy, Sofia, Bulgaria

Economic Alternatives, 2013, issue 2, 50-74

Abstract: The terminology of the research is predominantly in the field of financial accounting and reporting under the International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS). The structure of the research is subordinated to an author's objective to justify in the appropriate manner the contemporary necessity for changing the paradigm and introducing a new holistic approach to the reporting of an enterprise's activity with all its essential aspects and effects (including nonfinancial ones). The applied heuristic methods of knowledge (analysis and synthesis, induction and deduction, comparison, analogy, observation, descriptive method, etc.) are generally accepted for scientific research in the respective field and are frequently used by authors, which is due to their universal nature and the predictable results that could be achieved. A wide range of specialized scientific literature (including Bulgarian and foreign resources) and empirical data have been investigated by the author for the purposes of this research

Keywords: integrated reporting; financial accounting; global financial reporting (search for similar items in EconPapers)
JEL-codes: M14 M41 Q54 Q56 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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