employee
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.
non-fi nancial reporting, integrated reporting, integration, interested users, principles of non-fi nancial reporting preparation, interested users.
Общие подходы, принципы, концепции составления годовой корпоративной отчетности, ее основные элементы постоянно обсуждаются, дебатируются и пересматриваются во всем мире.
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