INTEGRATED REPORTING AS A RESULT OF INFORMATION EXPECTATIONS OF USERS

Abstract

The subject of the research is integrated reporting, its content, and information capabilities. The purpose of the article is to analyze and evaluate the possibilities of integrating and disclosing financial and management information in the structure of reporting information. The research was conducted using the methods of observation, comparative analysis, category and system approaches, and logic techniques. The article deals with issues regarding the content of reporting information of economic entities depending on the size of business, management system and information needs of users. Information interests of users on records and reports information and the views of scientific community representatives on the nature and principles of formation of integrated reporting are generalized. The use of such terms as accounting, financial, consolidated, corporate and integrated reporting, depending on the structure of managing equity capital and business scale, is reasoned. The results of analyzing information expectations of users, accounting principles, requirements for content and presentation of reporting information allowed to identify problems in preparation of integrated reporting. As a basis, the problem of a compromise between the content and the optimal volume of information to be disclosed in order to comply with the principles of preparing integrated reporting and satisfying the information interests of its users is indicated. The results of the conducted research allow determining the vector of scientific research on the matter of structural aspect of information of integrated nature which complies with both information expectations of reporting users and the efficiency principle its constituent organizations.