001439441 000__ 03371cam\a2200541\i\4500
001439441 001__ 1439441
001439441 003__ OCoLC
001439441 005__ 20230309004428.0
001439441 006__ m\\\\\o\\d\\\\\\\\
001439441 007__ cr\un\nnnunnun
001439441 008__ 210904s2021\\\\sz\a\\\\ob\\\\000\0\eng\d
001439441 019__ $$a1266360206
001439441 020__ $$a9783030811273$$q(electronic bk.)
001439441 020__ $$a3030811271$$q(electronic bk.)
001439441 020__ $$z9783030811266
001439441 020__ $$z3030811263
001439441 0247_ $$a10.1007/978-3-030-81127-3$$2doi
001439441 035__ $$aSP(OCoLC)1266905316
001439441 040__ $$aEBLCP$$beng$$erda$$epn$$cEBLCP$$dYDX$$dNOC$$dGW5XE$$dOCLCO$$dOCLCF$$dN$T$$dEBLCP$$dUKAHL$$dMUU$$dOCLCQ$$dCOM$$dOCLCO$$dOCLCQ
001439441 049__ $$aISEA
001439441 050_4 $$aHF5681.G55$$bL66 2021
001439441 08204 $$a657$$223
001439441 1001_ $$aLombardi, Rosa$$c(Professor of accounting),$$eauthor.
001439441 24514 $$aThe going-concern-principle in non-financial disclosure :$$bconcepts and future challenges /$$cRosa Lombardi
001439441 264_1 $$aCham :$$bSpringer,$$c[2021]
001439441 264_4 $$c©2021
001439441 300__ $$a1 online resource (110 pages) :$$billustrations
001439441 336__ $$atext$$btxt$$2rdacontent
001439441 337__ $$acomputer$$bc$$2rdamedia
001439441 338__ $$aonline resource$$bcr$$2rdacarrier
001439441 4901_ $$aSIDREA series in accounting and business administration
001439441 504__ $$aIncludes bibliographical references.
001439441 5050_ $$a1. The Going-Concern in Accounting Research -- 2. The Corporate Sustainability Reporting and Disclosure -- 3. The Going-Concern in the Non-financial information -- 4. Primary Conclusions Towards Concepts and Challenges to Come.
001439441 506__ $$aAccess limited to authorized users.
001439441 520__ $$aThis book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.
001439441 588__ $$aDescription based on print version record.
001439441 650_0 $$aGoing concern (Accounting)
001439441 650_0 $$aDisclosure in accounting.
001439441 650_6 $$aDivulgation en comptabilité.
001439441 655_0 $$aElectronic books.
001439441 77608 $$iPrint version:$$aLombardi, Rosa.$$tGoing-Concern-Principle in Non-Financial Disclosure.$$dCham : Springer International Publishing AG, ©2021$$z9783030811266
001439441 830_0 $$aSIDREA series in accounting and business administration.
001439441 852__ $$bebk
001439441 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-81127-3$$zOnline Access$$91397441.1
001439441 909CO $$ooai:library.usi.edu:1439441$$pGLOBAL_SET
001439441 980__ $$aBIB
001439441 980__ $$aEBOOK
001439441 982__ $$aEbook
001439441 983__ $$aOnline
001439441 994__ $$a92$$bISE