Enterprise Financial Reporting and the Demands of the Present Times.

      Аннотация: This work focuses on financial and non-financial reporting as an element of companies’ communication with the external environment. It shows the place and role of business reporting in system of communication with various stakeholders, and the investors in particular. The characteristic feature of today’s business communication is an interaction between enterprises and their external economic and social environment, which in turn demands from enterprises to develop a new approach to the scope and form of reporting. This book aims to present the system of financial and non-financial reporting (including environmental and social awareness) and to evaluate these systems, focusing in particular, on the recent developments within the European Union that have occurred in consequence of the changing conditions and operating environment of undertakings as well as their stakeholders.

Ключевые слова: accounting standards, business communications, Corporate Governance, creative accounting, financial reporting, accounting politic, accounting harmonisation, fraudulent accounting, corporate social responsibility stakeholders