Views on the Credibility of the Nonfinancial Information – New approaches
The purpose of the study is the method of presentation of non-financial information and information on diversity by certain businesses and large groups, in accordance with amendments made by Directive 2014/95/EU. The study was carried out under public poll organize...
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| Format: | Article |
| Language: | English |
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Universitaria Publishing House
2016-11-01
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| Series: | Finanţe: Provocările viitorului |
| Subjects: | |
| Online Access: | http://financejournal.ro/fisiere/revista/299991098018-006.pdf |
| _version_ | 1818211260452306944 |
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| author | Attila Tamas - Szora |
| author_facet | Attila Tamas - Szora |
| author_sort | Attila Tamas - Szora |
| collection | DOAJ |
| description | The purpose of the study is the method of presentation of non-financial information and information on diversity by certain businesses and large groups, in accordance with amendments made by Directive 2014/95/EU. The study was carried out under public poll organized by U.E. (DIGIT-EUSURVEY@NOMAIL.EC.EUROPA.EU) in relation to the guide of presentation of financial information currently under
development at EU. The result is represented by the test the usefulness of non-financial information depending on a number of qualitative characteristics such as: avoid undue administrative tasks, comprehensiveness, fairness and balance, comparability, understandability, reliability, usefulness and materiality or relevance of the information. This test was to identify those characteristics and results of non-
financial information that are most significant for different users of financial and non-financial information, depending on the type and issuer of such information. The study will be continued by developing, based on testing, of a standard model report including non-financial information, as well as models of such reports specific to different types of issuers and / or users, depending of the area of specific interest. |
| first_indexed | 2024-12-12T05:29:40Z |
| format | Article |
| id | doaj.art-878b48ba08d543eabdba6519f74fb84f |
| institution | Directory Open Access Journal |
| issn | 1583-3712 1583-3712 |
| language | English |
| last_indexed | 2024-12-12T05:29:40Z |
| publishDate | 2016-11-01 |
| publisher | Universitaria Publishing House |
| record_format | Article |
| series | Finanţe: Provocările viitorului |
| spelling | doaj.art-878b48ba08d543eabdba6519f74fb84f2022-12-22T00:36:20ZengUniversitaria Publishing HouseFinanţe: Provocările viitorului1583-37121583-37122016-11-011185163Views on the Credibility of the Nonfinancial Information – New approachesAttila Tamas - Szora0"1 Decembrie 1918" University of Alba Iulia, Faculty of Economic SciencesThe purpose of the study is the method of presentation of non-financial information and information on diversity by certain businesses and large groups, in accordance with amendments made by Directive 2014/95/EU. The study was carried out under public poll organized by U.E. (DIGIT-EUSURVEY@NOMAIL.EC.EUROPA.EU) in relation to the guide of presentation of financial information currently under development at EU. The result is represented by the test the usefulness of non-financial information depending on a number of qualitative characteristics such as: avoid undue administrative tasks, comprehensiveness, fairness and balance, comparability, understandability, reliability, usefulness and materiality or relevance of the information. This test was to identify those characteristics and results of non- financial information that are most significant for different users of financial and non-financial information, depending on the type and issuer of such information. The study will be continued by developing, based on testing, of a standard model report including non-financial information, as well as models of such reports specific to different types of issuers and / or users, depending of the area of specific interest.http://financejournal.ro/fisiere/revista/299991098018-006.pdfDirective 2014/95 / EUDirective 2013/34 / EUfinancial auditinsurance servicesnon - financial information |
| spellingShingle | Attila Tamas - Szora Views on the Credibility of the Nonfinancial Information – New approaches Finanţe: Provocările viitorului Directive 2014/95 / EU Directive 2013/34 / EU financial audit insurance services non - financial information |
| title | Views on the Credibility of the Nonfinancial Information – New approaches |
| title_full | Views on the Credibility of the Nonfinancial Information – New approaches |
| title_fullStr | Views on the Credibility of the Nonfinancial Information – New approaches |
| title_full_unstemmed | Views on the Credibility of the Nonfinancial Information – New approaches |
| title_short | Views on the Credibility of the Nonfinancial Information – New approaches |
| title_sort | views on the credibility of the nonfinancial information new approaches |
| topic | Directive 2014/95 / EU Directive 2013/34 / EU financial audit insurance services non - financial information |
| url | http://financejournal.ro/fisiere/revista/299991098018-006.pdf |
| work_keys_str_mv | AT attilatamasszora viewsonthecredibilityofthenonfinancialinformationnewapproaches |