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Principles of integration of financial and non-financial statements as system basis value-oriented company management

Vol. 6, Iss. 48, DECEMBER 2013

Available online: 30 December 2013

Subject Heading: Financial management

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Kharin A.G. PhD in Economic Sciences, Associate Professor of the Department of Financial Management, the Baltic Institute of Economics and Finance, Kaliningrad
agkharin@yandex.ru

In the article the prerequisites which have caused need of development and deployment of the integrated corporate reporting and its basic principles are considered. The conclusion is drawn on expediency of inclusion in structure of the integrated reporting of methods of a cost assessment of value of the company.

Keywords: management, cost, integrated corporate reporting, value, company

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

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