NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL

In recent years, the idea of non-financial information has been gaining more and more popularity. Its meaning in the decision-making process has been underlined by the European Parliament. To provide users of financial statements with access to the non-financial data, Directive 2014/95/UE was proposed to be implemented into national legislation systems. The aim of the paper is to examine whether the changes in the accounting law would result in reduction of information loopholes of reports recipients' and could increase the quality and comparability of statements published by the companies. Research methods applied in the article include critical analysis of the literature and legal acts and a comparative analysis of the survey results.