Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Integrated reporting of value creation in road construction
Available online: 30 December 2013 Subject Heading: PROBLEMS. VIEWS. SOLUTIONS JEL Classification:
Concept of an International Integrated Reporting can be considered a new stage in the development of accounting and reporting , providing a reflection of the organization as a " cell" in markets , allowing processes to reflect the value of time. In the article research of registration process of value creation in time in road construction as the example of the kind of activity creating cost is offered. The special emphasis is placed on a method of the account and an assessment of the objects under construction, based on fair value of the handed-over construction objects. Keywords: integrated reporting, cost in time, group of integrated organizations, stakeholders, monetary assets, monetary liabilities and accounting for fair value of construction projects |
ISSN 2311-9381 (Online)
|
|