The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges

by Rosa Lombardi

This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information,...

• Format: Hardcover
• Language: English
• ISBN: 3030811263
• ISBN13: 9783030811266
• Release Date: September 2021
• Publisher: Springer
• Length: 100 Pages
• Weight: 0.75 lbs.
• Dimensions: 0.3" x 6.1" x 9.2"