Development of Tasks of Enterprise's Integrated Reporting

Kostyantyn Bezverkhiy ()
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Kostyantyn Bezverkhiy: Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine

Oblik i finansi, 2017, issue 3, 6-11

Abstract: Currently, the International Integrated Reporting Framework does not include a list of integrated reporting tasks that limits the full disclosure of the purpose of its preparation. This affects the practice of forming an integrated accounting system for business entities, since in the basis of any organizational process a scientifically substantiated theoretical component is laid. The purpose of the article is to generalize and deepen the approaches to the definition of tasks of enterprise's integrated reporting. The analysis of scientific approaches to the definition of tasks of integrated reporting of economic entities is carried out. It has been found that the tasks of integrated reporting set by scientists are not fully revealing its purpose. Often, researchers propose an approach that restricts the targeting of integrated reporting, restricts the range of users and objects that information is disclosed in such reporting. On the basis of the analysis carried out by the author, the list of tasks for the preparation of integrated reporting by economic entities has been clarified. The proposed list of integrated reporting tasks should be included in the International Integrated Reporting Framework. This will contribute to more complete disclosure and understanding of the purpose of integrated reporting, and, accordingly, will ensure the effective formation of the integrated reporting system of the entity.

Keywords: accounting; integrated reporting; The International Integrated Reporting Framework; tasks of integrated reporting; reporting information (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2017
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