GRAMOTA Publishers suggests publishing your scientific articles in periodicals
Pan-ArtPedagogy. Theory & PracticePhilology. Theory & PracticeManuscript

Archive of Scientific Articles

SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2016. № 8. P. 109-114.
SCIENTIFIC AREA:    Economic Sciences
Procedure of Scientific Articles Publication | To Show Issue Content | To Show All Articles in Section | Subject Index

License Agreement on scientific materials use.


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
Open the whole article in PDF format. Free PDF-files viewer can be downloaded here.
  1. Vakhrushina M. A., Malinovskaya N. V. Korporativnaya otchetnost': novye trebovaniya i napravleniya razvitiya // Mezhdunarodnyi bukhgalterskii uchet. 2014. № 16. S. 2-9.
  2. Kaspina R. G., Shneidman L. Z. Novyi podkhod k formirovaniyu korporativnoi otchetnosti neftyanykh kompanii // Neftyanoe khozyaistvo. 2013. № 9. S. 14-17.
  3. Kogdenko V. G., Mel'nik M. V. Integrirovannaya otchetnost': voprosy formirovaniya i analiza // Mezhdunarodnyi bukhgalterskii uchet. 2014. № 10. S. 2-15.
  4. Kuz'menko O. A., Abrosimova M. V. Integrirovannaya otchetnost' - novaya model' otchetnosti dlya rossiiskikh korporatsii // Akademicheskii vestnik. 2014. № 1 (27). S. 102-113.
  5. Malinovskaya N. V. Integrirovannaya otchetnost': istoricheskii aspekt // Mezhdunarodnyi bukhgalterskii uchet. 2015. № 32 (374). S. 41-50.
  6. Makhonina E. A. Problemy vnedreniya integrirovannoi otchetnosti v Rossiiskoi Federatsii // Molodoi uchenyi. 2014. № 20. S. 340-343.
  7. Parova Z. G. Problema sozdaniya uslovii vnedreniya integrirovannoi otchetnosti v Rossii // Upravlencheskii uchet. 2015. № 9. S. 97-104.
  8. Petrova E. A. Pozitsionirovanie integrirovannoi otchetnosti kak istochnika konkurentnogo preimushchestva // Mezhdunarodnyi bukhgalterskii uchet. 2014. № 43 (337). S. 23-32.
  9. Khachaturova T. O., Avdeeva N. M. K voprosu vliyaniya: integrirovannaya otchetnost', personal i finansovyi rezul'tat deyatel'nosti ekonomicheskikh sub"ektov // Molodoi uchenyi. 2014. № 17. S. 357-359.
  10. The International Integrated Reporting Framework [Elektronnyi resurs]. URL: (data obrashcheniya: 30.07.2016).

Procedure of Scientific Articles Publication | To Show Issue Content | To Show All Articles in Section | Subject Index

© 2006-2024 GRAMOTA Publishers

site development and search engine optimization (seo):