Russian Federation
The most important stage in the preparation of non-financial reporting is the establishment of its boundaries. The lack of a set of regulated indicators and the existing practice of self-determination of disclosed issues impose requirements for the development of a methodology for selecting information. The article examines the existing approaches to setting the boundaries of non-financial reporting in Russian and international regulations and standards. The analysis of the definition of significant topics in the reporting of large domestic and foreign corporate structures is carried out.
non-financial reporting, boundaries, financial materiality, qualitative materiality
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