The professional world of accounting about some aspects of integrated reporting
( Pp. 75-80)

More about authors
Leilya K. Mussipova Master of Accounting and Auditing, Senior Lecturer of the Department of «Accounting and Audit»; Karaganda University of Kazpotrebsoyuz
Leilya K. Mussipova Karaganda University of Kazpotrebsoyuz
Karaganda, Kazakhstan Berezyuk Valentina I. doktor ekonomicheskih nauk, docent, professor kafedry «Buhgalterskiy uchet i audit»
PI «Karaganda Economic University of Kazpotrebsoyuz»
Abstract:
Task. The information needs of external users are constantly expanding, which determines an increase in the number of indicators described in the reports, and creation of new forms of reporting, which include an integrated report. The very emergence and importance of integrated reporting is currently relevant in the global economic environment. Model. The design and presentation of integrated reports provide an opportunity to evaluate the non-financial aspect of the company's activities. In this context, we believe that well-designed corporate integrated reporting can help find a solution to a significant part of the problem. The purpose of integrated reporting is to construct the data in the field of strategic development of the company and present it to interested users who have a direct and indirect interest. In addition, it allows providing information for the distribution of financial capital that can maintain long-term, short-term and medium-term value creation. Summary. The article defines the necessity for the integrated reporting as a source of transparent and up-to-date financial and non-financial information about the conduct and state of business. The author details the elements and composition of integrated reporting and identifies a number of advantages and disadvantages of it. Moreover, the main principles that need to be taken into account in the process of creating and using integrated reporting are defined. Practical importance. The practical importance of the research results lies in the development of modern methodical maintenance of the process of preparing and presenting integrated reports in order to create a system of information on various aspects of the company's performance, analysis, evaluation and justification of management decisions by external and internal subjects of business relations. Originality. The literature review and the author's research on the creation of integrated reporting allows to develop recommendations on the methodical maintenance of the preparation of integrated reporting, which contributes to introducing an individual approach to the formalization of the reports submitted. The author's suggestions can be used in the process of analyzing and evaluating business values and strategies.
How to Cite:
Leilya K.M., Berezyuk V.I., (2021), THE PROFESSIONAL WORLD OF ACCOUNTING ABOUT SOME ASPECTS OF INTEGRATED REPORTING. Economic Problems and Legal Practice, 1 => 75-80.
Reference list:
Makhonina, E. A. Problemy vnedreniya integrirovannoy otchetnosti v Rossiyskoy Federatsii / E. A. Makhonina. - Tekst : neposredstvennyy // Molodoy uchenyy. - 2014. - № 20 (79). - S. 340-343. - URL: https://moluch.ru/archive/79/13942/ (data obrashcheniya: 20.10.2020).
Fedorov D.R. Integrirovannaya otchetnost kak sovremennaya model sistemy korporativnoy otchetnosti // Sovremennye nauchnye issledovaniya i innovatsii. 2015. - № 6. CH 3.
Razvitie integrirovannoy sistemy ucheta i otchetnosti: metodologiya i praktika. Monografiya pod red. Kamordzhanovoy N.A. Izdatel stvo Prospekt, 2015.
Vakhrushina M.A. Korporativnaya otchetnost : novye trebovaniya i napravleniya razvitiya / M.A. Vakhrushina, N.V. Malinovskaya// Mezhdunarodnyy bukhgalterskiy uchet. - 2014. - №16. - S.2-9.
Gerasimova L.N. Neobkhodimost otrazheniya v bukhgalterskom uchete informatsii nefinansovogo kharaktera / L.N. Gerasimova // Uchet. Analiz. Audit. - 2015. - №1. - S. 77-81.
Druzhilovskaya T.YU. Problemy integrirovannoy otchetnosti v publikatsiyakh sovremennykh uchenykh / T.YU. Druzhilovskaya // Mezhdunarodnyy bukhgalterskiy uchet. - 2015. - №11. - S. 55-64.
Get man V.G. O kontseptual nykh osnovakh i strukture mezhdunarodnogo standarta po integrirovannoy otchetnosti // Mezhdunarodnyy bukhgalterskiy uchet. - 2014. - № 44. - S. 2-15.
Mezhdunarodnyy standart lt;IO gt;. Mezhdunarodnyy sovet po integrirovannoy otchetnosti (MSIO) Elektronnyy resurs // URL: http://www.theiirc.org/wp-content/uploads/2014.pdf. (data obrashcheniya: 20.10.2020).
Kalabikhina I.E., Dosikov V.S., Voloshin D.A. Vnutrennie zainteresovannye pol zovateli finansovoy i integrirovannoy otchetnosti Rossiyskikh kompaniy Tekst / I.E. Kalabikhina, V.S. Dosikov, D.A. Voloshin// Problemy rynochnoy ekonomiki. - 2016. - № 4. - S. 18-27.
Kogdenko V.G., Mel nik M.V. Integrirovannaya otchetnost : voprosy formirovaniya i analiza Tekst / V.G. Kogdatenko, M.V. Mel nik // Mezhdunarodnyy bukhgalterskiy uchet. - 2014. - № 10. - S. 2-15.
Malinovskaya N.V. Integrirovannaya otchetnost - innovatsionnaya model korporativnoy otchetnosti Tekst / N.V. Malinovskaya // Mezhdunarodnyy bukhgalterskiy uchet. - 2013. - № 38. - S. 12-18.
Tatarovskaya T.E. Rol uchetno-analiticheskoy sistemy v obespechenii ustoychivogo razvitiya sub ektov malogo biznesa Tekst / T.E. Tatarovskaya // Vestnik Samarskogo gosudarstvennogo ekonomicheskogo universiteta. - 2016. - № 6 (140). - S. 119-123.
Musipova L.K. Integrirovannaya otchetnost : neobkhodimost sostavleniya i perspektivy razvitiya / Musipova L.K. // Vestnik Rossiyskogo universiteta kooperatsii. - № 2(40) 2020. - S. 84-87.
SHirokopetleva I.A. Zimakova L.A. Otdel nye problemy formirovaniya pokazateley integrirovannoy otchetnosti / SHirokopetleva I.A., Zimakova L.A. // Ekonomika i predprinimatel stvo. - 2017. - № 12-1(89). - S. 1040-1044.
CHkhutiashvili L.V. Perspektivy razvitiya bukhgalterskogo ucheta i otchetnosti v usloviyakh ustoychivogo razvitiya Tekst / L.V.CHkhutiashvili // Innovatsionnaya ekonomika. - 2017. - № 3 (12). - S. 16.
Serebryakova T.YU. Integrirovannyy uchet i otchet otchetnost Tekst / T.YU. Serebryakova // Uchet. Analiz. Audit. - 2016. - № 2. - S. 24-33.
Keywords:
integrated reporting, social reporting, sustainable development reporting, environmental reporting, business model, International Integrated Reporting Committee, International Integrated Reporting Standard.


Related Articles

1. NATIONAL ECONOMY AND MANAGEMENT 08.00.05 Pages: 43-47 Issue №17214
Analysis of development prospects and competition of Bank ecosystems in the context of digitalization
ecosystem competitiveness digitalization business model consumers
Show more
3. ACCOUNTING, STATISTICS 08.00.12 Pages: 64-71 Issue №19821
Development of Accounting and Analytical Tools for Strategic Transparency of Small and Medium-Sized Businesses
transparency small and medium enterprises SME disclosures for SME financial reporting accounting
Show more
4. ACCOUNTING, STATISTICS 08.00.12 Pages: 98-103 Issue №17214
Audit in the context of digitalization of the Russian economy: risks, opportunities, and limitations
outsourcing big data integrated reporting subject area risk-based concept
Show more
3. ACCOUNTING, STATISTICS 08.00.12 Pages: 131-137 Issue №18758
The future of corporate reporting
corporate reporting financial reporting non-financial reporting integrated reporting evolutionary adaptive balance theory
Show more
4. ACCOUNTING, STATISTICS 08.00.12 Pages: 135-141 Issue №17564
Reflection of principles of sustainable development in reports of companies in automotive industry
sustainable development sustainable development reporting sustainable development reporting principles automotive industry
Show more
REGIONAL AND SECTORAL ECONOMICS Pages: 216-221 Issue №22019
Digital Transformation of Industry: Assessing the Maturity of Organizations
digital transformation digital maturity digital readiness digital technologies digital integration
Show more
FINANCE Pages: 242-249 Issue №24067
Trends in the Development of Non-financial Reporting
non-financial reporting sustainability reporting integrated reporting environmental reporting social reporting
Show more
10. FINANCIAL LAW; TAX LAW; BUDGETARY LAW Pages: 248-252 Issue №18204
Risky business model as a basis for attracting persons controlling a credit institution to recover losses
business model controlling person bankruptcy liability reasoned judgment
Show more
FINANCE Pages: 283-287 Issue №24449
The Place of Management Accounting in the Formation of Integrated Reporting
management accounting accounting information planning integrated reporting
Show more