The purpose of this article is to study the state global convergence financial reporting standards at present stage, as well consider key points process unification International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve goal, considers concepts convergence, harmonization standardization, presents an analysis intensity use these concept...

Abstract: Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying t theoretical approaches, methodological adopteds, and topics. Research methodology: Data was collected from Web Science (WoS) database, between 2016 2021. The search criteria resulted in total 59 valid articles, after which we performe...

Purpose: Reporting is one of the most basic functions accounting information system. Financial entities transferred to financial statement users through reporting function. Also, audit process, which ensures reliability system, ends with reporting. In today’s world changes in economic, cultural, social, and technological areas, standard approach has changed, scope activities expanded diversity ...