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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges

The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges

Lombardi, Rosa

Paperback

Series: Sidrea Accounting and Business Administration

AccountingInvesting & Finance

ISBN10: 3030811298
ISBN13: 9783030811297
Publisher: Springer Nature
Published: Sep 2 2022
Pages: 100
Weight: 0.38
Height: 0.24 Width: 6.14 Depth: 9.21
Language: English
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.

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