NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL

NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL

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In recent years, the idea of non-financial information has been gaining more and more popularity. Its meaning in the decision-making process has been underlined by the European Parliament. To provide users of financial statements with access to the nonfinancial data, Directive 2014/95/UE was propose...

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Bibliographic Details
Main Author: Ewelina Papaj
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2017-04-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
non-financial information
The Accounting Act
Directive 2014/95/UE
financial report
Online Access:http://asej.eu/gicid/01.3001.0012.2583

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