Monitoring of Integrated Accounts Rendering and Non-Financial Information Disclosure to Agricultural Holdings (on the Basis of the Volgograd Region)
No 4/2014, December
The article describes the quality and reliability of the public reporting rendering by large agricultural holdings and full disclosure of financial and non-financial information reporting. The results of long-term monitoring and research carried out at the Department of Accounting and Auditing of the Volgograd state agrarian university as well as the Strategy for integrated development of the rural areas of the Volgograd region results were given here. Recommendations for the coherently integrated reporting adapting in the accounting process of agricultural enterprises were made.
Public reporting rendering, coherently integrated reporting, monitoring, agri-industrial holdings, accounting reporting quality, concept of integrated reporting, disclosure of non-financial information, completeness of reporting information interested users, recommendations for reporting, reporting evaluation criteria.