Концепции и модель создания стоимости в интегрированной отчетности

Полный текст:


Аннотация

В данной статье анализируются концепции и теории создания стоимости, которые легли в основу процесса развития интегрированной отчетности, а также их реализация на практике и раскрытие в интегрированной отчетности. В настоящее время широко признано, что традиционная финансовая отчетность больше не отвечает потребностям ее пользователей - анализ исторической финансовой информации носит ретроспективный характер, акцентирование финансового капитала в отчетности больше не значимо для всех компаний, поскольку успех зачастую зависит в большей степени от вовлечения других видов капитала. Интегрированная отчетность призвана ликвидировать данный разрыв. В статье также приводится общая оценка текущего прогресса в отношении распространения и практического применения стандартов интегрированной отчетности в мире.

Об авторе

Э. Шевелева
Финансовый университет
Россия


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Дополнительные файлы

Для цитирования: Шевелева Э. Концепции и модель создания стоимости в интегрированной отчетности. Review of Business and Economics Studies. 2018;6(2):30-43.

For citation: Sheveleva E. Value Conceptsand Value Creation Model in Integrated Reporting. Review of Business and Economics Studies. 2018;6(2):30-43. (In Russ.)

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