Tendências de desenvolvimento da informação financeira

Abstract

In addition to organizational adaptation, financial information also needs to be constantly adapting to new economic, financial and social models. Its study is fundamental, as it is the main communication system between organizations and users of information. It is necessary to understand new trends in financial information to make financial reporting more relevant to decision making. Financial information must be in line with companies' current business models and it cannot be consider just as requirements to be met. Accounting must be closer to management and to the individual business models of each company. As new information technologies evolve, so does the demand of the target audience. Financial reports that are focused mainly on relevant information and dissemination of non-financial information will be the core of future financial reporting.

Date of Award	7 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alves (Supervisor)