Transformations taking place nowadays in the global economy require new approaches to scientific research related to providing the users with the information on activities of economic entities. Traditional approaches to presenting information, which are regulated by legislation, do not satisfy the users any more.
Reveals the importance of making the basic principles of international integrated
reporting, including the possibilities of transforming the economic model for the formation of
an objective financial data needed to manage financial capital. Identified deficiencies modern
standardized financial statements, including the alleged failure in her scorecard for social,
environmental and economic development.
The preconditions, problems and advantages of forming integrated reporting companies