| Issue |
E3S Web of Conf.
Volume 222, 2020
International Scientific and Practical Conference “Development of the Agro-lndustrial Complex in the Context of Robotization and Digitalization of Production in Russia and Abroad” (DAIC 2020)
|
|
|---|---|---|
| Article Number | 05010 | |
| Number of page(s) | 7 | |
| Section | Modern Problems of Interaction Between Man and Nature, Man and Technology, and Social Institutions. Adequate Response of Science and Society to Global Challenges in the Context of Production Intellectualization | |
| DOI | https://doi.org/10.1051/e3sconf/202022205010 | |
| Published online | 22 December 2020 | |
Corporate accounting policy as a formation tool for integrated reporting in agribusiness enterprises
1 Rostov State University of Economics, 69 Bolshaya Sadovaya street, 344002 Rostov-on-don, Russian Federation
2 Branch of the Russian University of Economics named after G.V. Plekhanov in the city Pyatigorsk, 8 Kuchura street, 357500 Pyatigorsk, Russian Federation
* Corresponding author: kirkach-ulya@mail.ru
The paper deals with the issue of insufficient elaboration of methodological tools for the development of integrated reporting in Russian enterprises of the agro-industrial complex (hereinafter referred to as the AIC). Large businesses have branches that specialize in different types of activities, which forces the parent company to unify the methodology for composing integrated reporting. For implementation of this action, it is suggested to create a set of indicators for resource potential disclosure of integrated reporting capitals, which should be formed through certain types of accounting, the methods of maintaining which should be reflected in the corporate accounting policy. Reports of Russian companies of the agro-industrial complex were analyzed in the course of the research. As a consequence, groups of indicators were found revealing the resource potential of the integrated reporting capital. Considering the peculiarity of the studied type of reporting, which is a high level of data content due to the disclosure of financial and non-financial indicators in it, the structure of corporate accounting policy for the formation of integrated reporting is suggested. It offers data disclosing the types of accounting to create indicators of the resource potential of integrated reporting capitals.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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