Общи изисквания за оповестяване на финансова информация за устойчивост съгласно МСФО S1
General Requirements for Disclosure of Sustainability – Related Financial Information in Compliance with IFRS S1

Author(s): Gabriela Dimcheva
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Governance, Economic policy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: International Financial Reporting Standards; accounting rules; accounting postulates
Summary/Abstract: The paper researches the general requirements of the issued on 26 June 2023 IFRS S1 General Requirements for Disclosure of Sustainability – related Financial Information, which is effective for reporting periods beginning on or after 1 January 2024. It is conducted qualitative scientific research. As a result, are observed the similarities between IFRS S1 General Requirements for Disclosure of Sustainability – related Financial Information and the applicable International Financial Reporting Standards as well as the applicable Conceptual Framework for Financial Reporting. IFRS S1 General Requirements for Disclosure of Sustainability – related Financial Information plays a significant role in accounting regulations due to its compatibility with International Financial Reporting Standards. As a result, the financial information of general purpose financial reports establishes its added value.

• Details
• Contents