INTEGRATED ACCOUNTING AND REPORTING: INSTITUTIONAL APPROACH

Integrated reporting and integrated accounting are the categories recently introduced by professional communities which call for scientific research and systematization. How are they related to the accounting (financial) reporting, accounting itself, what is their position within the information sys...

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Bibliographic Details
Main Author: TATYANA Serebryakova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/71