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文章基本信息

  • 标题:Monitoring of Integrated Accounts Rendering and Non-Financial Information Disclosure to Agricultural Holdings (on the Basis of the Volgograd Region)
  • 本地全文:下载
  • 作者:A. S. Ovchinnikov ; A. N. Tseplyaev ; N. N. Balashova
  • 期刊名称:AGRIS on-line Papers in Economics and Informatics
  • 电子版ISSN:1804-1930
  • 出版年度:2014
  • 期号:4
  • 出版社:Czech University of Life Sciences
  • 摘要:

    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.

  • 关键词: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.
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