NON-FINANCIAL INFORMATION IN THE ACCOUNTING (FINANCIAL) OF ORGANIZATIONS
Abstract and keywords
Abstract (English):
The necessity of determining the combination of criteria, not only the materiality of information, for the accounting of the individual facts of economic life and disclosures in the financial statements is proved in the article. Some possible ways of accounting policies for the recognition of the significant information provided

Keywords:
financial and non-financial indicators, accounting (financial), criteria of materiality.
References

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2. Kogdenko V.G. Integrirovannaya otchetnost´: voprosy formirovaniya i analiza / V. Kogdenko, M. Mel´nik. Mezhdunarodnyy bukhgalterskiy uchet. - 2014. - № 10.

3. Malinovskaya N.V. Integrirovannaya otchetnost´ - innovatsionnaya model´ korporativnoy otchetnosti / N. Malinovskaya. Mezhdunarodnyy bukhgalterskiy uchet. - 2013. - № 38.

4. Morozova E.V. Nefinansovaya otchetnost´ kak istochnik informatsii o deyatel´nosti kompanii / E. Morozova. Mezhdunarodnyy bukhgalterskiy uchet. - 2014. - № 22.

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