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FEATURES AND PURPOSE OF INTEGRATED REPORTING

Journal: Synergy of Science (Vol.10, No. 1)

Publication Date:

Authors : ; ;

Page : 0-0

Keywords : features and purpose of integrated reporting; principles for constructing integrated reporting; structural elements of integrated reporting; advantages and disadvantages of integrated reporting.;

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Abstract

In this article, the features and the main purpose of integrated reporting are considered. The main shortcomings of corporate reporting as prerequisites for the emergence of integrated reporting have been studied. Detailed principles of construction, structural elements, as well as advantages and disadvantages of integrated reporting are disclosed. The problems of introduction of this reporting in the Russian Federation are considered and recommendations for their elimination are given.

Last modified: 2017-04-03 17:02:47