Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Corporate reporting: new requirements and lines of development
Available online: 26 April 2014 Subject Heading: REFORMATION OF REPORTING JEL Classification: Pages: 2-9
In 2013, there were several world-scale important events in corporate reporting, aimed at the further enhancement of reporting quality and assurance of information transparency and accountability. The article summarizes the new requirements to the financial statements prepared according to the International Financial Reporting Standards, which are to be considered when preparing financial statements for 2013. The authors identify significant changes in sustainability reporting, which call for revision of the current approach to reporting and implementation the next two years. As well, the authors studied the modern trends in the development of corporate accounting that is integrated reporting. Keywords: information transparency, financial reporting, sustainability reporting, integrated reporting, social responsibility, strategy orientation References:
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ISSN 2311-9381 (Online)
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