Целью публикации является определение сущности понятия «управленческая отчетность», места и роли управленческой отчетности в учетно-информационной системе...

The SEC’s Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) is often claimed to provide vital “extra information” for the investment decisions of investors: information that compensates for the reporting weaknesses of financial statements....

The article demonstrates that the 2008-2009th financial crisis in Ukraine has had a significant and complex impact on its budget. It is shown that the banking crisis has led to a reduction in taxes revenue in the budget, diversion of public funds for the capitalization of state banks and the...

Social responsibility standards voluntarily set by a company create obligations both in respect of their issuers and their receptors. Law operates a double movement of legalization (they shall become binding for employees) and control (this binding nature is to exist only if it satisfies the...

The Article addresses the characteristics of implementation of international standards for non-financial reporting by foreign and domestic corporations. Considered are specific aspects of organizational principles of implementation and use of non-financial reporting as the main tool of socially...

The importance of non-financial reporting in the overall assessment of a company's performance, its risk-return trade off is steadily gaining ground, both globally and in India. [Address by Dr K. C. Chakrabarty, Deputy Governor, RBI at National Conference on “ Non-Financial Reporting and...

Обобщены потребности стейкхолдеров в использовании социальной отчетности. Приведена сравнительная харак-теристика международных стандартов ведения...

More often, we realize that we do not live for ourselves, that the saying “seize the day” should be revised in the light of the implications of our own actions for the others and the responsibility and each one’s responsibility come from the individual social consciousness, especially from...

This study assesses the comprehensiveness and quality of corporate social responsibility reports published by airports. A content analysis rating system is built using the global reporting initiative guidelines. The findings indicate that corporate social responsibility reporting is not a common...

В статье представлены результаты проекта по оценке устойчивого развития компании. Анализ устойчивого развития компании предполагает комплексную оценку...