International Accounting
 

Integrated reporting in agriculture: A structure and the problems of implementation

Vol. 21, Iss. 4, APRIL 2018

Received: 16 March 2018

Received in revised form: 30 March 2018

Accepted: 5 April 2018

Available online: 14 April 2018

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 413–428

https://doi.org/10.24891/ia.21.4.413

Alborov R.A. Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation
udtipb@yandex.ru

ORCID id: not available

Kontsevaya S.M. Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation
kafedra.byfa@yandex.ru

ORCID id: not available

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

ORCID id: not available

Subject This article discusses the issues of improving the structure and content of special-purpose financial statements of agricultural enterprises and the idea of implementing integrated reporting at such enterprises.
Objectives The article aims to investigate the structure and content of integrated reporting, and the feasibility to complete it by agricultural organizations.
Methods For the study, we used the methods of comparative analysis, classification, induction, and deduction.
Results The article presents certain results of comparison of the special-purpose financial statements of agricultural enterprises and the elements of integrated reporting. We propose to supplement the structure of integrated reporting for agricultural organizations with new forms on the basis of information on certain types of capital.
Conclusions and Relevance We come to a conclusion that integrated reporting can be not only a kind of corporate reporting, but also individual reporting of enterprises of the industry such as agriculture. Social indicators are the most important ones in rural areas. The main objective of agricultural organizations is to achieve and maintain good performance. The results obtained can be used in the theory and practice of accounting and reporting of agricultural enterprises.

Keywords: integrated reporting, agricultural enterprise, special-purpose financial statements

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