Derun, Ivan; Mysaka, Hanna; Skliaruk, Iryna - In: Scientific papers of the University of Pardubice 31 (2023) 1, pp. 1-12
The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a … guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non-financial …, the system of principles of non-financial reporting should be based on the results of scientific research on the theories …