Management report: is it a component of financial, nonfinancial or integrated reporting?
The new requirements of the Law «On Accounting and Financial Reporting» demand enterprises to publish the «Management Report» in order to supplement the annual financial statements with information that should help users obtain reliable data on the results of activities, development prospects, major...
Main Authors: | I.V. Zhyhlei, D.M. Zakharov |
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Format: | Article |
Language: | English |
Published: |
Zhytomyr Polytechnic State University
2019-03-01
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Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
Subjects: | |
Online Access: | http://pbo.ztu.edu.ua/article/view/167014/166473 |
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