Developing the Metodology to Form Integrated Reporting of Agroholdings in the Russian Federation

N. N. BalashovaE. ŠilerováV. A. Melikhov


No 4/2015, December
pp. 19-29

Balashova, N. N., Šilerová and E., Melikhov, V. A. (2015) “Developing the metodology to form integrated reporting of agroholdings in the Russian Federation”, AGRIS on-line Papers in Economics and Informatics, Vol. 7, No. 4, pp. 19 - 29, ISSN 1804-1930.

Abstract

The article represents the efficient methodological principles on preparing the integrated reporting, as well as the scheme of the agroholding coherently integrated registration system based on the analysis of the concept and methodology in the field of the integrated reporting; it specifies "growth points" of the methodology development and best practical applications of the concept of uniform reporting on a global scale. The authors propose the developed by them "road map" on the organization process forming the integrated reports, and define the guidelines on improving the process of preparing and quality of the integrated reporting for the medium-term period.

Keywords

Methodology of integrated reporting; uniform accounting system; agro-industrial holdings; organization of integrated accounting; road map; guidelines on methodology development.

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