Non-Financial Information in Accounting and Reporting: Analysis of Federal Standards
Abstract and keywords
Abstract (English):
Th e article analyzes the content of federal accounting standards for disclosure requirements for non-fi nancial information. Th e reasons for the inclusion of non-fi nancial information in the accounting and reporting system are presented. Conclusions about the expansion of functions and increasing the usefulness of non-fi nancial information in the reporting are made.

Keywords:
accounting, non-financial information, integrated reporting, accounting standards, future events
References

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