March 2018
Intermediate to advanced
130 pages
3h 55m
English
Content preview from The Boundaries in Financial and Non-Financial Reporting
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5The boundaries in financial and non-financial reporting
A colossus built on shaky foundations?
5.1 Boundaries in financial and non-financial reporting: a comparison
Table 5.1 summarises some initial observations yielded by the comparison between the ways reporting boundaries have been identified and defined in the financial and non-financial reporting arenas.
As previously stated, for company financial reporting it is not completely possible to set the boundaries of reporting in an explicit way. Hence, their definition is strictly related to those aspects that are central to the existence of the organisation, such as the capital it draws to conduct its activity and the relationships it enters into with those actors around it. In looking at ...
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