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Integratedreporting:questions of formation andanalysis

Vol. 17, Iss. 10, MARCH 2014

Available online: 9 March 2014

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Pages: 2-15

Kogdenko V.G. National Research Nuclear University “MEPhI”
kogdenko7@mail.ru

Mel'nik M.V. Financial University under the Government of Russian Federation
diakina2002@mail.ru

The subject of this article is the improvement of integrated reporting in terms of its formation and analysis. The authors propose a number of indicators to analyze the six categories of capital and the algorithm analysis of business-created values. The article may be useful to experts of various financial services, who make financial decisions in the sphere of value-oriented management.

Keywords: integrated reporting, analysis, six types of capital, creation of value

References:

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

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