INTEGRATED REPORTING: ESSENCE AND PROBLEMS OF IMPLEMENTATION IN RUSSIA
Khakimzyanova Liliya Khamitovna
Kazan (Volga Region) Federal University
Abstract. The purposes of the article are to analyze the practice of applying integrated reporting in Russia and to examine the principal problems connected with its introduction. The paper reveals the content of integrated reporting, the history of its origin and the process of its implementation in Russia. The modern state of public reports of Russian companies is analyzed. The most important problems and possible ways of their solution are revealed. The presented results can be applied while considering the reasonability of compiling an integrated report and its content, and also while solving problems, which slow down the process of integrated reporting implementation in Russian companies. The solution of the problems associated with the introduction and presentation of this reporting in Russian companies will promote improving the quality and usefulness of information exposed in reports.
Key words and phrases: интегрированная отчетность, российские компании, стоимость компании, качество отчетности, заинтересованные пользователи, нефинансовая информация, integrated reporting, Russian companies, company cost, quality of reporting, interested users, nonfinancial information
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Русский
