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The Going-Concern-Principle in Non-Financial Disclosure = Concepts and Future Challenges /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	The Going-Concern-Principle in Non-Financial Disclosure/ by Rosa Lombardi.
Reminder of title:	Concepts and Future Challenges /
Author:	Lombardi, Rosa.
Description:	XII, 100 p. 22 illus.online resource. :
Contained By:	Springer Nature eBook
Subject:	Accounting. -
Online resource:	https://doi.org/10.1007/978-3-030-81127-3
ISBN:	9783030811273

The Going-Concern-Principle in Non-Financial Disclosure = Concepts and Future Challenges /
Lombardi, Rosa.

The Going-Concern-Principle in Non-Financial DisclosureConcepts and Future Challenges /[electronic resource] :by Rosa Lombardi. - 1st ed. 2021. - XII, 100 p. 22 illus.online resource. - SIDREA Series in Accounting and Business Administration,2662-9887. - SIDREA Series in Accounting and Business Administration,.

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.

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.

ISBN: 9783030811273

Standard No.: 10.1007/978-3-030-81127-3doiSubjects--Topical Terms:

561166
Accounting.

LC Class. No.: HF5601-5689

Dewey Class. No.: 657

The Going-Concern-Principle in Non-Financial Disclosure = Concepts and Future Challenges /
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