Integrated reporting: the improved account of operations as an indicator of the efficiency of an activityJournal: Economics Bulletin of The National Mining University (Vol.41, No. 41)
Publication Date: 2013-04-30
Authors : Domashenko Y.;
Page : 65-72
Keywords : integrated reporting; accounting principles; sustainable development; the financial statements;
The evolution and stages of integrated reporting development are studied. The necessity of a new model of financial reporting in Ukraine based on combined statistical, social, environmental, financial and non-financial reporting is substantiated under conditions of transition to IFRS and the integration of Ukrainian enterprises in the international community. Integrated reporting is considered as subject of compliance with the doctrine of sustainable development and a tool to provide in the near future an adequate assessment of enterprise performance efficiency in the 21st century by related parties of market relations.
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