Features of the regulatory framework of confirmation (assurance) non-financial reporting

The article is devoted to solving the problem associated with the formation of a regulatory framework for the confirmation (assurance) of non-financial reporting. The main directions of the development of methodological approaches to the confirmation (certification) of non-financial statements proposed by the Committee on International Standards of Auditing and Confirmation of Information Reliability, the International Federation of Accountants (IFAC) and the International Council for Integrated Reporting (IIRC) are systematized. A critical analysis of the regulatory framework for the confirmation (assurance) of non-financial reporting in the Russian Federation has been carried out. The main problems in the field of confirmation (assurance) of non-financial reporting are identified and systematized, as well as the main directions for the formation of the regulatory framework of non-financial reporting are proposed.