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International Accounting

47(293) - 2013 December

Concept constructive obligation as element of the project concept of integrated international reporting

Vol. 16, Iss. 47, DECEMBER 2013

Available online: 30 December 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Plotnikov V.S. Doctor of Economics, Professor, the Department of Economics and Finance, the Balakovsky branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
vcplotnikov@yandex.ru

Plotnikova O.V. PhD in Economics, Associate Professor, the Department of Accounting and Finance, the Balakovo Institute of Economics and Business (branch), the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

In the first part of article attempt to define appointment and the practical importance of the concept of the constructive obligation with the subsequent its consideration within the Concept of the international integrated reporting, to be exact, one of its compound elements - the concept of the constructive obligation based on transactional approach in an assessment of activity of the company, providing registration modeling and reflection of contractual obligations, actions on their execution and the events predetermining commission of the fact of economic life, and value creation in time is made.

Keywords: integrated reporting, concept of constructive obligation, monetary assets, monetary liabilities, fair value of financial instruments, hedging.

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

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