Home  Journals  International Accounting  10(304) - 2014 March

Integratedreporting:questions of formation andanalysis

Available online: 9 March 2014

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Pages: 2-15

The subject of this article is the improvement of integrated reporting in terms of its formation and analysis. The authors propose a number of indicators to analyze the six categories of capital and the algorithm analysis of business-created values. The article may be useful to experts of various financial services, who make financial decisions in the sphere of value-oriented management.

Keywords: integrated reporting, analysis, six types of capital, creation of value

References:

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4. Sorokina K.V. Integrirovannaia otchetnost' – novaia model' otchetnosti dlia biznesa [The integrated reporting – a new reporting model for business]. Korporativnaia finansovaia otchetnost'. Mezhdunarodnye standarty – Corporate financial statements. International standards, 2011, no 7.
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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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