Record Details

European Union Regulations of Corporate Reporting As a Response to the Evolution of Business Activity Conditions

Applied Finance and Accounting

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Field Value
 
Title European Union Regulations of Corporate Reporting As a Response to the Evolution of Business Activity Conditions
 
Creator Kamiński, Ryszard
 
Description The characteristic feature of today’s business communication is an interaction between enterprises and their external economic and social environment, which in turn demands from enterprises to develop a new approach to the scope and form of business reporting system. Activities in this area are taken in the European Union. They were intensified after the emergence of the economic crisis in 2007. In the European Union adopted new regulations on corporate reporting. Their goal was to increase business transparency and as a result - increase the efficiency of the economy. This article aims to present the new system of financial and non-financial reporting in European Union and to evaluate these systems, focusing in particular, on the recent developments that have occurred in consequence of the changing conditions and operating environment of undertakings.
 
Publisher Redfame publishing
 
Contributor
 
Date 2015-11-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://redfame.com/journal/index.php/afa/article/view/1185
10.11114/afa.v2i1.1185
 
Source Applied Finance and Accounting; Vol 2, No 1 (2016); 40-47
2374-2429
2374-2410
 
Language eng
 
Relation http://redfame.com/journal/index.php/afa/article/view/1185/1212