期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2016
卷号：1
期号：18
页码：51-63
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：The purpose of the study is the method of presentation of non-financial information and information on diversity by certain businesses and large groups, in accordance with amendments made by Directive 2014/95/EU. The study was carried out under public poll organized by U.E. (DIGIT-EUSURVEY@NOMAIL.EC. EUROPA. EU) in relation to the guide of presentation of financial information currently under development at EU. The result is represented by the test the usefulness of non-financial information depending on a number of qualitative characteristics such as: avoid undue administrative tasks, comprehensiveness, fairness and balance, comparability, understandability, reliability, usefulness and materiality or relevance of the information. This test was to identify those characteristics and results of non-financial information that are most significant for different users of financial and non-financial information, depending on the type and issuer of such information. The study will be continued by developing, based on testing, of a standard model report including non-financial information, as well as models of such reports specific to different types of issuers and / or users, depending of the area of specific interest.
