| Autor: |
Dragija Kostić, Martina, Čičak, Josip, Broz Tominac, Sanja |
| Přispěvatelé: |
Sever Mališ, Sanja, Jaković, Božidar, Načinović Braje, Ivana |
| Jazyk: |
angličtina |
| Rok vydání: |
2022 |
| Předmět: |
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| Popis: |
The COVID-19 pandemic is having a significant and far-reaching impact on nations around the world. Most governments are implementing interventions to mitigate the effects of the pandemic. These interventions have immediate and on-going long-term financial impacts. The nature and scale of these government interventions vary widely across different countries. It is important for governments to assess and report the impact of COVID-19 on their statements of financial position and financial performance in a wider context and with the long-term view. Therefore, the main aim of this paper is to research necessary changes in financial and nonfinancial reporting in order to respond to new COVID environment. We will also investigate integrated reporting and if this reporting is actually an appropriate framework for nonfinancial reporting in the public sector in COVID-19 environment and how can integrated reporting be better adapted to bring real value to the user. The overall conclusion of the paper is that integrated reporting is the framework with integrated, holistic thinking that is more than ever required now in the COVID-19 and post COVID-19 environment. This is especially so given the wide range of information users in public sector. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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