The Determination of Essentiality as a Leading Principle of the Formation of Integrated Reporting

The definition of essentiality as the leading principle of formation of integrated reporting is considered. The normative basis of essentiality in the context of integrated reporting is the International standard for integrated reporting. The principle of essentiality is that the integrated report s...

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Bibliographic Details
Main Author: Makarenko Vita Yu.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2018-03-01
Series:Bìznes Inform
Subjects:
Online Access:http://www.business-inform.net/export_pdf/business-inform-2018-3_0-pages-247_251.pdf