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Financial Analytics: Science and Experience
 

Creating relevant financial reporting framework integrated business and it method of analysis

Vol. 6, Iss. 36, SEPTEMBER 2013

Available online: 27 September 2013

Subject Heading: CORPORATE FINANCE

JEL Classification: 

Trofimova L.B. PhD in Economics, Professor, the Department of Analysis of Economic Activity and Audit, the Russian Economic University named after G. V. Plekhanov
p-LBT@rambler.ru

In the article a modified version of the explanatory notes to the balance sheet and the financial results of the "cost of production" in order to include the main indicators of the costs of environmental protection, as the method of analysis of environmental costs, based on the determination of the coefficient of relevancy are proposed.

Keywords: relevant financial statements, relevance, corporate social responsibility, global initiative, expenses, environmental protection, relevance coefficient.

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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