SOME ASPECTS REGRADING THE FUTURE OF FINANCIAL REPORTING
DOI:
https://doi.org/10.29358/sceco.v0i33.489Keywords:
financial reporting, integrated reporting, sustainability reporting, integrated reporting assuranceAbstract
The financial reporting process is a standardized process by which an entity provides information about its business, which is not considered confidential, in the environment in which it operates, for the purpose of supporting and developing the society in general. For several years, this process has been undergoing a period of transformation that involves including in the reporting process, in addition to financial information, non-financial information that presents aspects of the resources used, the business model and the new value created by entity. Thus arose the concept of integrated reporting. In European Union, several European directives have been issued setting out the obligation to provide information on the environment, social issues, and personnel. Recently, a European Union project intended to amend the reporting directives by introducing a new concept, reporting for sustainability. These attitudes pose challenges for professional accountants as the reports need to be audited to express an opinion on the level of assurance in relation to the information provided.Downloads
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