The going-concern-principle in non-financial disclosure : concepts and future challenges / Rosa Lombardi
2021
HF5681.G55 L66 2021
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Details
Title
The going-concern-principle in non-financial disclosure : concepts and future challenges / Rosa Lombardi
ISBN
9783030811273 (electronic bk.)
3030811271 (electronic bk.)
9783030811266
3030811263
3030811271 (electronic bk.)
9783030811266
3030811263
Published
Cham : Springer, [2021]
Copyright
©2021
Language
English
Description
1 online resource (110 pages) : illustrations
Item Number
10.1007/978-3-030-81127-3 doi
Call Number
HF5681.G55 L66 2021
Dewey Decimal Classification
657
Summary
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.
Bibliography, etc. Note
Includes bibliographical references.
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Access limited to authorized users.
Source of Description
Description based on print version record.
Series
SIDREA series in accounting and business administration.
Available in Other Form
Going-Concern-Principle in Non-Financial Disclosure.
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Table of Contents
1. 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.
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.