Abstract:

To date, the claims have been made to financial statements that it discloses only the past of the firm, and the usefulness of such information for the main suppliers of capital is low. In this connection, more and more companies create integrated reporting, which is designed to disclose information about how the company creates its value in the present and future. The problem of developing the accounting methodology becomes urgent, so that the process of creating integrated reporting was convenient, transparent for firms, and the information was complete and reliable for users of reporting. The paper presents a classification of information meters in integrated accounting. The roles of such accounting methods as assessment and modeling in the process of the transition of quantitative and qualitative characteristics of the company's capital (financial, production, intellectual, human, social, reputational, natural) to information on its value are determined. It is noted that traditional accounting methods should be applied to new accounting objects in the concept of integrated thinking, including non-financial information. The materials of the article can be applied to the development of the practice of integrated accounting and reporting. The approach to integrated accounting proposed in the article is based on the elements of the traditional accounting method.