Interrelation of the evolution of accounting paradigms and the origin and development of non-financial reporting
Автор: Selezneva A.V.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Творчество молодых ученых
Статья в выпуске: 3 (93), 2015 года.
Бесплатный доступ
The article discusses the relationship of evolution of accounting paradigms and the origin and development of non-financial reporting. During the formation of non-financial reporting to the business community it is necessary to develop a unified format of its presentation, creation of unified standards and reporting forms that will meet the requirements of all interested groups.
Accounting paradigms, accounting, non-financial reporting, sustainable development, reporting standards
Короткий адрес: https://sciup.org/14875497
IDR: 14875497