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International Accounting
 

Integrated reporting issues in publications of contemporary scientists

Vol. 18, Iss. 11, MARCH 2015

Available online: 18 May 2015

Subject Heading: SCHOLAR DISPUTE

JEL Classification: 

Pages: 55-64

Druzhilovskaya T.Yu. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
tdruzhilovskaya@yandex.ru

Importance The release of the International Integrated Reporting Framework raised interest to issues of preparing this new type of financial reporting, thus actualizing this critical review of researches in contemporary scientists' publications.
     Objectives
The research summarizes and systematizes the most crucial aspects of integrated reporting that are mentioned and solved in contemporary publications.
     Methods Using methods of analysis, synthesis, comparison, grouping and generalization, I provide an overview of various scientific views on challenging issues of integrated reporting and systematize them.
     Results I analyze the subject and contents of scientific publications that investigate aspects of integrated reporting, being published in some renowned journals on accounting. As a result, I find and systematize bundles of issues that contemporary scientists mostly discuss in their publications. I put the special focus on solutions to the most topical issues proposed in modern scientific researches.
     Conclusions and Relevance Today we may see new researches on accounting and financial reporting emerging and exploring integrated reporting issues. Notwithstanding some interesting solutions proposed, there are still many aspects that may lay the basis for further research. The results of this research may become helpful for postgraduates and young scientists to find scientific materials in integrated reporting, choose aspects for the research and study the extent of explored and investigated issues, thus determining the areas for further researches.

Keywords: accounting, financial reporting, financial statements, integrated reporting

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