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Концепции и модель создания стоимости в интегрированной отчетности // Value Conceptsand Value Creation Model in Integrated Reporting

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  • E. Sheveleva

    (Financial University)

  • Э. Шевелева

    (Финансовый университет)

Abstract

This paper is devoted to the analysis of value concepts and theories that provided the basis for the integrated reporting development, their implementation, and disclosure in integrated reporting practice. It is widely accepted that traditional financial reporting no longer meets the needs of its users - the analysis of historical financial information is backwards-looking, the emphasis on financial capital is not any more relevant for every company due to the involvement of other capitals that more significantly contribute to the company’s success. Integrated reporting is meant to bridge this reporting gap. The paper also provides a high-level overview of current progress in integrated reporting adoption on the international level. 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.

Suggested Citation

  • E. Sheveleva & Э. Шевелева, 2018. "Концепции и модель создания стоимости в интегрированной отчетности // Value Conceptsand Value Creation Model in Integrated Reporting," Review of Business and Economics Studies // Review of Business and Economics Studies, Финансовый Университет // Financial University, vol. 6(2), pages 30-43.
    • Handle: RePEc:scn:00rbes:y:2018:i:2:p:30-43
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    References listed on IDEAS

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    1. Gareth Owen, 2013. "Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 340-356, August.
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