Integrated reporting as a priority source of information for analysis of payment capacity

The article reveals the essence of integrated reporting: its general and special elements, as well as the goals of compilation and presentation. The authors considered the aspects of the formation of reporting, schematically presented the process of its formation. In the course of the research, conclusions were drawn about the types of accounting used for the formation of integrated reporting. The authors also consider the practical application of integrated reporting, which made it possible to determine the possibilities of its use in order to conduct a payment capacity analysis.