International Accounting

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Integratedreporting:questions of formation andanalysis

Vol. 17, Iss. 10, MARCH 2014

Available online: 9 March 2014


JEL Classification: 

Pages: 2-15

Kogdenko V.G. National Research Nuclear University “MEPhI”

Mel'nik M.V. Financial University under the Government of Russian Federation

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


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