Проблеми впровадження інтегрованої звітності

Abstract

The need for integrated reporting has been identified. The problems of slow implementation of integrated reporting in the practice of Ukrainian enterprises are considered. Problems related to the list of forms and structural elements of integrated reporting, development of a system of indicators, methods of their calculation and measurement, data sources for reporting, preparation of accounting software and implementation of integrated reporting in practice are studied. Problems of control of reliability of indicators of the integrated reporting are defined; analysis of the activities of business entities according to such reporting; policies for compiling and submitting reports, determining the content, structure and scope of information of integrated reporting, the method of its presentation, data sources, methods of calculating indicators, etc.