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Vol 205
Pages:
232
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The integrated corporate reporting of the mining companies at conditions of stakeholders theory

Authors:
T. V. Ponomarenko1
I. B. Sergeev2
About authors
  • 1 — National Mineral Resources University (Mining University)
  • 2 — National Mineral Resources University (Mining University)
Date submitted:
2012-12-05
Date accepted:
2013-02-14
Date published:
2013-06-01

Abstract

Evolution of the corporate reporting from the regulated financial reporting to the integrated is analysed. Kinds of the corporate reporting, sources of the used information and the requirement to the information are considered. The basic conditions and factors of formation of the integrated reporting are revealed. The basic problems of modern level of the corporate reporting and a direction of its development on an example of the companies of mining branch are shown.

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References

  1. Голикова О.В. Развитие учетно-аналитического обеспечения корпоративной отчетности российских организаций: Автореф. дис. …канд. экон. наук. Йошкар-Ола, 2009.
  2. Пономаренко Т.В. Особенности построения сбалансированной системы показателей в интегрированных горных компаниях / Т.В.Пономаренко, Т.А.Пикалова // Интеграция науки, образования и производства – стратегия развития инновационной экономики: Сб. статей Междунар. науч.-практ. конф. Екатеринбург, 2011.
  3. Сорокина К.В. Интегрированная отчетность – новая модель отчетности для бизнеса // Корпоративная финансовая отчетность. Международные стандарты. 2011. № 7.
  4. Суркова М.И. IFRS 6 «Разведка и оценка минеральных ресурсов» // Внедрение Международных стандартов финансовой отчетности (МСФО) в кредитной организации. 2006. N 4.

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