INTEGRATED REPORTING IN THE MANAGEMENT OF FOREIGN ECONOMIC ACTIVITIES OF ENTERPRISES
Digitization of socio-economic processes at the micro level enabled integrated processing of accounting information, the final stage of which is electronic integrated reporting. To simultaneously inform internal and external stakeholders about the foreign economic activity of enterprises, it is nece...
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| Veröffentlicht in: | Fìnansovo-kreditna dìâlʹnìstʹ: problemi teorìì̈ ta praktiki (Online) Jg. 4; H. 51; S. 91 |
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| Hauptverfasser: | , , , |
| Format: | Journal Article |
| Sprache: | Englisch |
| Veröffentlicht: |
Kyiv
Fintech Alliance
01.01.2023
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| Schlagworte: | |
| ISSN: | 2306-4994, 2310-8770 |
| Online-Zugang: | Volltext |
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| Zusammenfassung: | Digitization of socio-economic processes at the micro level enabled integrated processing of accounting information, the final stage of which is electronic integrated reporting. To simultaneously inform internal and external stakeholders about the foreign economic activity of enterprises, it is necessary to improve the method of forming integrated reporting documents. The purpose of the article is to improve the structure and content of integrated reporting, which combines various types of reporting documents in a single electronic format with the financial and non-financial indicators using regarding the foreign economic activity of enterprises. The formation of electronic integrated reporting documents on foreign economic activity involves: combining elements of management, financial and statistical reporting; simultaneous use of different financial and non-financial indicators; integrated informing of internal and external users about international operations of the enterprise. The possibility of adapting the taxonomy of electronic integrated reporting to the information needs of stakeholders and their rights of access to the commercial secret of the enterprise in the context of foreign economic activity is substantiated. The procedure for displaying electronic integrated reporting documents in foreign languages and foreign currency exchange rates has been developed in accordance with the information priorities of foreign users of reporting information. For explaining the impact of exchange rate changes on financial results, it is proposed to display relevant indicators related to the operational and non-operational activities of enterprises – subjects of foreign economic activity in the electronic integrated reporting. The method of using graphic elements and analytical tables in electronic integrated reporting documents in the context of foreign economic activity has been improved for the visual optimization of its use by internal and external users. Prospects for further research consist in the use of analytical methods of researching the foreign economic activity of enterprises for the informational filling of graphic objects and analytical tables of electronic integrated reporting. |
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| Bibliographie: | ObjectType-Article-1 SourceType-Scholarly Journals-1 ObjectType-Feature-2 content type line 14 |
| ISSN: | 2306-4994 2310-8770 |
| DOI: | 10.55643/fcaptp.4.51.2023.4095 |