statements become more relevant for their management and external users of information. Conventional (traditional) financial … statements prepared based on applicable accounting standards are mainly aimed at external users of information and presents the … main financial aspects of the business. We share the view that despite the increased demand for non-financial information …

consumer confidence on the information contained therein …

necessity management accounting and information systems in the hotels to be anteriorly adapted and developed in relevance with … information for operational revenues and costs by responsibility centers. A model for customer profitability analysis based on ABC … consist in providing information for the purposes of taking a variety of management decisions regarding costs, product mix …

reports should provide information not only about the financial situation of an enterprise in its traditional sense, but also … the concept of integrated reporting. In this way, users will be able to deliver significantly higher information and …

English Abstract: Issues of disclosure of financial and non-financial information about the companies have always held … development of timely, adequate, correct and clearly disclosed information is always given to those who have access to it. Non …-financial information is inherently non-quantitative information. It contains more qualitative characteristics of the object of counting and …

business combination, which leads to opportunities to manipulate the impairment tests of goodwill and the financial performance …