Integrated reporting: technologies forming and visualizing of accounting information

Preparation of integrated reporting is an innovative way to represent a coherent and complete picture of the business in scopes of interconnection between the financial and non-financial information, graphic elements and interactive forms. Unlike the existing reporting system, the integrated reporting provides the stakeholders with relevant information about the company strategy, management and resolution of commercial, social and environmental issues. The article investigates the possibility of generating electronic integrated reporting based on hypertext technology with the placement of reporting information on the Internet and providing access to all interested users via web browsers, which allows the use of graphic elements and interactive forms of communicative interaction. A disadvantage of the existing model of financial reporting was analyzed. Conceptual basis of preparation of the integrated reporting were considered. Subject to approaches of scientists to hypertext technology display information, the author has developed stages of integrated reports formation and visualization, which would allow to make it more structured and meaningful. The peculiar hypertext technology of the Internet allows to significantly increase the information content of integrated reporting; to ensure the general availability of accounting information to all interested users; make the reporting documents simple for perception and interpretation by persons without specialized knowledge; direct reporting for state, social, public and environmental goals; unify and harmonize reporting information in accordance with national and international requirements and the like. The formation of multilevel and diversified accounting documents provides integrated service for internal and external users of accounting information via the web interface.

учет, интегрированная отчетность, автоматизация учета, гипертекст, информация, стратегия, интерактивные формы, accounting, integrated reporting, accounting automation, hypertext, information, strategy, interactive forms, есеп, біріктірілген есептілік, есепті автоматтандыру, гипермәтін, ақпарат, стратегия, интерактивті формалар

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