Approaches to Defining the Boundaries of Non-Financial Reporting

Elena Dombrovskaya; V. V. Bykova

doi:doi:10.12737/1998-0701-2024-10-4-23-33

UDC 657.4

Approaches to Defining the Boundaries of Non-Financial Reporting

Published в Auditor · Volume 10, Issue 4, 2024 · Pages 23–33 · Rubrics: ACCOUNTING AND REPORTING

DOI 10.12737/1998-0701-2024-10-4-23-33

Received: 05.04.2024 Accepted: 11.04.2024 Published: 30.06.2024

Authors

Elena Dombrovskaya ¹ · V. V. Bykova ²

1 Finansovyy universitet pri Pravitel'stve Rossiyskoy Federacii (Departament ucheta, analiza i audita, Docent departamenta ucheta, analiza i audita)
Russian Federation

2 JSC «Trust Technologies — Audit» (Consultant)

ABSTRACT

The most important stage in the preparation of non-financial reporting is the establishment of its boundaries. The lack of a set of regulated indicators and the existing practice of self-determination of disclosed issues impose requirements for the development of a methodology for selecting information. The article examines the existing approaches to setting the boundaries of non-financial reporting in Russian and international regulations and standards. The analysis of the definition of significant topics in the reporting of large domestic and foreign corporate structures is carried out.

KEYWORDS

non-financial reporting boundaries financial materiality qualitative materiality

Information

Authors:

1. Finansovyy universitet pri Pravitel'stve Rossiyskoy Federacii (Departament ucheta, analiza i audita, Docent departamenta ucheta, analiza i audita)

Russian Federation

2. JSC «Trust Technologies — Audit» (Consultant)

Type:

Article

Pages:

from 23 to 33

Status:

Published

Subject area:

UDC 657.4

Language:

Russian

Keywords:

non-financial reporting, boundaries, financial materiality, qualitative materiality

References

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