The importance of descriptive information in the annual financial statements of enterprises

Pavlina Dimitrova

Abstract


The report examines the importance of non-financial information in the annual financial statements. The author emphasizes the information that should be disclosed in the Appendix component. Qualitatively disclosed information contributes to the transparency of financial statements.


Keywords


non-financial information, transparency, analysis of statements components

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References


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Natsionalni schetovodni standarti. Internet-resurs: www.balans.bg

Prozreniya na investitorite otnosno nefinansovata otchetnost: Internet-resurs:

https://www.globalreporting.org/information/new s-and-press-center/Pages/Investor-insights-into-non-financial-reporting.aspx

MSFO. Internet-resurs: www.balans.bg


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