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.
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