NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL
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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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2017-04-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | https://asej.eu/index.php/asej/article/view/434 |
| _version_ | 1797200530155503616 |
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| author | Ewelina Papaj |
| author_facet | Ewelina Papaj |
| author_sort | Ewelina Papaj |
| collection | DOAJ |
| description | 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 proposed to be implemented into national legislation systems. The aim of the paper is to examine whether the changes in the accounting law would result in reduction of information loopholes of reports recipients' and could increase the quality and comparability of statements published by the companies. Research methods applied in the article include critical analysis of the literature and legal acts and a comparative analysis of the survey results. |
| first_indexed | 2024-03-08T00:05:17Z |
| format | Article |
| id | doaj.art-7c235a49eade4ad4b9e8a878ec8b5a1a |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-04-24T07:33:07Z |
| publishDate | 2017-04-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-7c235a49eade4ad4b9e8a878ec8b5a1a2024-04-20T12:11:59ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2017-04-01211NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILLEwelina Papaj0Katowice University of Economics Department of Finance and InsuranceIn 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 proposed to be implemented into national legislation systems. The aim of the paper is to examine whether the changes in the accounting law would result in reduction of information loopholes of reports recipients' and could increase the quality and comparability of statements published by the companies. Research methods applied in the article include critical analysis of the literature and legal acts and a comparative analysis of the survey results. https://asej.eu/index.php/asej/article/view/434non-financial informationThe Accounting ActDirective 2014/95/UEfinancial report |
| spellingShingle | Ewelina Papaj NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej non-financial information The Accounting Act Directive 2014/95/UE financial report |
| title | NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL |
| title_full | NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL |
| title_fullStr | NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL |
| title_full_unstemmed | NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL |
| title_short | NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL |
| title_sort | non financial information regarding the amended accounting act bill |
| topic | non-financial information The Accounting Act Directive 2014/95/UE financial report |
| url | https://asej.eu/index.php/asej/article/view/434 |
| work_keys_str_mv | AT ewelinapapaj nonfinancialinformationregardingtheamendedaccountingactbill |