PUBLIC ENTERPRISES LAW REQUIREMENTS FOR DISCLOSURE OF FINANCIAL AND NON-FINANCIAL INFORMATION

Daniela Georgieva ()
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Daniela Georgieva: University of Economics - Vrana

THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY, 2020, issue 1, 229-235

Abstract: The purpose of this report is to systematize the requirements of the regulatory framework for public enterprises regarding the disclosure of certain financial and non-financial information about their activities and resources management. An analysis of the nature of the required information leads to the conclusion that it is significantly closer to the concept of integrated reporting, where the activity, internal processes, the Company operation environment could be presented in their integrity and correlation.

Keywords: public enterprises; financial and non - financial information. (search for similar items in EconPapers)
JEL-codes: K00 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vra:lbcs20:y:2020:i:1:p:229-235

DOI: 10.36997/LBCS2020.229

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