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THE IMPORTANCE OF NON-FINANCIAL REPORTING IN ENTITIES AND ITS INFLUENCE IN THE PREPARATION OF ANNUAL FINANCIAL STATEMENTS

The purpose of this paper is to analyze the main aspects regarding the importance of non-financial reporting within entities and its influence in the preparation of annual financial statements. The main objectives considered were to present the concept of non-financial reporting and its importan...

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Autor principal: CIOCA IONELA CORNELIA
Formato: Artigo
Idioma:Inglês
Publicado em: Academica Brâncuşi 2025-10-01
coleção:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Assuntos:
non-financial reporting
integrated reporting
financial statements
entities
Acesso em linha:https://www.utgjiu.ro/revista/ec/pdf/2025-05,%20Volumul%20II/09_Cioca.pdf
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