The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over … risk in a CSR or integrated reports, and whether it is possible to assess going-concern risks based on the reports. The … author analysed the content of selected CSR and integrated reports to describe the scope and structure of going-concern risk …

procedures-oriented accounting education, insufficient role of the profession in monitoring the professional performance of … auditors, lack of adequate continuing education, the focus of the Unified Accounting System on bookkeeping with little …

Valuation Risk (VR) is the risk that an entity will experience a loss due to the inaccurate determination of the fair … value of the financial instruments on its balance sheet. This risk is particularly significant for financial instruments …, the European Systemic Risk Board warned that the substantial amounts of instruments with complex features and limited …