Home  Journals  International Accounting  9(207) - 2012 March

Accounting maintenance of preparation of social reporting

Available online: 12 March 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

In the present time the question of interrelation of the social reporting with financial and administrative accounting, and international standards of the financial reporting represents great interest. On the given theme there are very few publications as the theme is till now not worked and demands more careful studying. In work the various points of view of modern domestic and foreign scientists and experts concerning character of interaction of the social reporting and the account are studied, ordering of their opinions is resulted. As a result of the conducted research the concept of interrelation of the social reporting with financial and administrative accounting, and international standards of the financial reporting are formulated, and also in the given system the place of the social account is defined.

Keywords: social statement, corporate sustainability reporting, accounting maintenance of preparation of corporate sustainability reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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