Integrated reporting – the confidence of investors in the circumstances of uncertainty
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657.375.6:005.52 (1)
Accountancy (953)
Management operations. Direction (306)
SM ISO690:2012
BUBELO, Alina. Integrated reporting – the confidence of investors in the circumstances of uncertainty . In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. Ediția a 7-a, 9-10 martie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția a 7-a, pp. 399-402. DOI: https://doi.org/10.53486/issc2023.52
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Provocările contabilităţii în viziunea tinerilor cercetători
Ediția a 7-a, 2023
Conferința "Provocările contabilităţii în viziunea tinerilor cercetători"
Ediția a 7-a, Chişinău, Moldova, 9-10 martie 2023

Integrated reporting – the confidence of investors in the circumstances of uncertainty

DOI:https://doi.org/10.53486/issc2023.52
CZU: 657.375.6:005.52
JEL: M40, M41

Pag. 399-402

Bubelo Alina
 
Vasyl Stus Donetsk National University
 
 
Disponibil în IBN: 30 iunie 2023


Rezumat

Nowadays, investors want more information than just financial results to make their decisions, and they are increasingly looking for more. Integrated reporting is a reliable source for making management decisions. Integrated reporting is not a novelty in the field of accounting, which does not have its own theoretical and methodological foundations; it is closely related to financial and non-financial reporting, but in the course of its development, integrated reporting is based on its own principles and methods of construction.

Cuvinte-cheie
integrated reporting, financial statements, report, conducting business, investor, standardized reports