Principles for the Formation of Corporate Integrated Reporting
Принципы формирования корпоративной интегрированной отчетности

Н. Бочкарева, N. Bochkareva, В. Кожухов, V. Kozhukhov
2018 Auditor  
A feature of corporate integrated reporting is a broad view of not only financial information in it. Key elements of such reporting are positions that oft en do not have an accurate and unambiguous valuation. The implementation of the principle of integration in corporate reporting should be based on three fundamental provisions that contain a common ideology and basic principles: rationality, prudence, verifiability, reliability, publicity, relevance, feedback principle, predictive value.
doi:10.12737/article_5aafcaa5b2ee05.89382674 fatcat:h672e63p7fbhfknnmp5usjdk5u