id: 21198
Назва: Integrated company reporting model
Автори: Fedoryshyna L.
Ключові слова: integrated reporting, financial reporting, accounting system, non-financial indicators, total capital of the enterprise
Дата публікації: 2019-10-15 10:22:31
Останні зміни: 2019-10-15 10:22:31
Рік видання: 2019
Аннотація: The article is devoted to topical issues of improving the traditional accounting model as a means of communication interaction in the conditions of changes occurring in the economy and society. Consideration of integrated reporting as a new corporate reporting paradigm will allow external users to provide a comprehensive picture of the key factors of value creation at the moment and in the future based on the presentation of a set of financial and non-financial indicators. The emergence of the integrated reporting paradigm allows us to formulate new accounting objectives, taking into account the fact that accounting information is needed not only for capital providers to increase it, but also for other members of the society to ensure its further sustainable development. The scientific approaches to the implementation of integrated reporting in modern conditions are summarized. The modern differences between integrated and financial reporting are investigated. The proposed components of the integrated report due to the lack of unification of integrated reporting. The tools for measuring integrated reporting are considered. The role of stakeholders in the future development of the company is substantiated. Ways of further development of the concept of integrated reporting in the application of modern information systems and computer technologies are proposed
URI: http://repository.vsau.org/repository/getfile.php/21198.pdf
Тип виданя: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Видавництво: Polish journal of science. - 2019. - № 20, Vol. 2. - P. 18-27.
Розташовується в колекціях :
Ким внесений: Адміністратор
Файл : 21198.pdf Розмір : 1612681 байт Формат : Adobe PDF Доступ : Загально доступний
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