Name
Roshchektayeva Ulyana Yuryevna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Institute of Economy, Law and Humanitarian specialities
Web site url
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Articles count: 3
The article deals with theoretical aspects of
integrated reporting, which represents a new level of
corporate reporting. We have defined the conceptual
framework of integrated reporting: objectives, tasks,
conditions for successful implementation and showed
the fundamental differences between traditional and
integrated reporting. We have defined the basic
principles of integrated reporting and presented the
statistical data on the preparation and publication of
the domestic companies of integrated reporting. It is
concluded that the overall picture of the status of
public reporting in Russia is rather negative. We have
dfined the main directions of activities in the area of
integrated reporting, which will contribute to the
speedy transition to preparation of integrated
reporting in order to obtain competitive advantage
The article deals with the qualitative characteristics of
the accounting (financial) statements in accordance
with International Financial Reporting Standards:
understandability, relevance, reliability and
comparability. The article gives a definition of
reliability of the accounting (financial) statements as
one of the most important quality characteristics that
ensure the usefulness of accounting information for a
wide range of users. We present main consequences of
the lack of consideration of the impact of inflation on
the performance of financial statements. We have
studied the methods of adjustment of financial
statements for inflation indicators that can identify and
neutralize the effects of inflation on the performance
of economic activities of commercial organizations