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- W2964329039 abstract "The implementation of the fundamentals and principles of the formation of integrated reporting, embodied in the International Framework for Integrated Reporting, requires the development of its proper structure. The need for a generally accepted structure of integrated reporting is conditioned by the lack of relevant information both in normative acts and in the scientific and practical comments. It updates the issue of streamlining the information of the entity, disclosed in the integrated reporting, and the development of an appropriate structure of the integrated reporting for its disclosure.The purpose of the study is to improve the structure of integrated reporting by disclosing the composition of elements of such a structure. To achieve this goal, such scientific methods as analysis, synthesis, induction, deduction, abstraction, idealization, generalization and modeling will be used.The proposed list of elements of the structure of integrated reporting can not be considered comprehensive, since the specificity of each enterprise’s activity requires either additional disclosure of the required information in such elements of the integrated reporting structure or the exclusion of individual elements of its structure, if they are not specific to a particular activity. In the comparative structure of the elements of integrated reporting under the International Fundamentals of Integrated Reporting and authors’ approaches, the most significant elements of them are systematized that expand the information capabilities of such reporting, and their unfounded neglect reduces the completeness of disclosure in integrated reporting.According to the results of the study, proposals were made to improve the structure of integrated reporting, by disclosing information for each element of integrated reporting, which will provide a sufficient level of detail information for the purpose of making economic decisions by relevant groups of interested users." @default.
- W2964329039 created "2019-07-30" @default.
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- W2964329039 date "2019-06-27" @default.
- W2964329039 modified "2023-10-15" @default.
- W2964329039 title "DEVELOPMENT OF INTEGRATED ENTERPRISE REPORTING STRUCTURE" @default.
- W2964329039 cites W143248810 @default.
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- W2964329039 doi "https://doi.org/10.18371/fcaptp.v2i29.172308" @default.
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