????????? ???????????? ????????? ? ??????? ??????????????? ??????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????????? ???????????? ????????? ? ??????? ??????????????? ??????
Integrated reporting concept in accounting system |
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| Creator |
?????, ?.?.
Vakun, O.V. |
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| Subject |
??????? ??????????????? ??????
????????????? ????????? ??????????? ????????? ??????????? ????????? ????????? ?? ???????? ???????? accounting system accounting reporting integrated reporting nonfinancial reporting sustainable reporting |
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| Description |
???????????? ????????? ??????? ???????????? ???????????? ?????? ??????????????. ????????? ??????? ??????? ???????????? ?????????? ??????? ?????????? ?????????????? ????? ????????????. ????????? ?????? ???????? ???????? ????? ? ????????? ???????? ????????? ???????????? ????????? ????????????. ???????? ?? ?????????????? ??????? ??????????? ???????????? ????????? ??? ??????????? ?????? ?????????. ???????????, ?? ???????????? ??????????? ????????????? ????? ? ???? ?????????? ?? ???????????? ????????????? ????????? ????????-????????????? ?????????? ?? ??????? ???????? ????????. ????????? ????????? ????? ?????????-?????????????? ????????? ??????????????? ??????, ??? ????????? ????????? ?? ????? ???????????? ????????? ???????????? ?????????: ?????????? ? ???????????????? ???????? ??????????????? ??????; ???????? ????? ?????? ????????????? ???????, ?? ???? ??????? ??? ?????????? ???????????? ??????; ?????????? ??????? ????? ??????????????? ??????; ????? ???????????? ?????? ?????????? ?? ???????? ??????????, ? ??????? ???? ??? ?????????? ?????????? ? ???????????? ??????. Historical aspects of the enterprises integrated reports disclosure have been grounded. The main reasons for the need to develop one general corporate enterprise report have been determined. The evolution of scientific thought in the context of integrated reporting concept development has been analyzed. The main differences of integrated reporting from the traditional reporting model have been selected and analyzed. Established the defining feature of the integrated report is its focus on providing information support of value-oriented management based on sustainable development. The necessary theoretical and methodological changes in the structure of accounting to be taken when using the concept of integrated reporting have been determined: extension and restructuring of accounting subject; development of a new model of information system that will act as the basis for the formation of integrated reports; extension of time limits of accounting; search for the optimal set of indicators and activities in the context of information which must be submitted in integrated reports. |
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| Date |
2016-04-11T09:53:25Z
2016-04-11T09:53:25Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2704
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
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| Publisher |
????
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