Vol.11, No.1, February 2022.                                                                                                                                                                           ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Issues in the Disclosure of Financial Information by Multinational Enterprises


Svetlozar Stefanov, Daniela Georgieva, Julian Vasilev


© 2022 Julian Vasilev, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 11, Issue 1, Pages 5-12, ISSN 2217-8309, DOI: 10.18421/TEM111-01, February 2022.


Received: 12 November 2021.

Revised:   11 January 2022.
Accepted: 18 January 2022.
Published: 28 February 2022.




The aim of this paper is to explore issues of investment presentation, financial instruments, earnings disclosure indicators and software aspects of accounting for multinational enterprises. The study is based on the public financial statements of the Solvay Group. The main approach is using two viewpoints – accounting view of financial information and IT view of financial information. The results of this study are useful for other multinational enterprises that prepare their financial statements in accordance with International Financial Reporting Standards and use big data in accounting.


Keywords –investments, financial instruments, fraud detection, accounting information disclosure, ERP systems.



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