Abstract:

Nowadays the interest of external users in integrated reporting significantly increases due to its practical importance, recognized both by the professional accounting community and by business entities. The actual significance of the integrated reporting is also confirmed by international as well as Russian practice. Considering the role of the integrated reporting information base, the accounting system of the construction companies was chosen. It is proposed to take into account the peculiarities of the construction company’s activity when forming the integrated reporting. The article outlines the procedure of the integrated reporting formation for the construction companies, which includes at least six sections with the specific factors in each. The authors considered the section «Business model of the construction company» in detail. The paper reveals, that the integrated reporting of the construction companies should include financial indicators as well as non-financial ones. Moreover, they should be presented in the context of the main parameters of the section under consideration. Management accounting is recognized the main source of non-financial information. The methodical approach to the integrated reporting formation, using management accounting capabilities of grouping and systematization of information, has been developed. The paper performed the process of forming the indicators of the integrated reporting section «Business model of a construction company» by areas of responsibility of the construction companies. The areas of responsibility are determined according to the functional areas of the construction company’s management: supply, production, maintenance and repair, sales, finance, personnel management, etc. The methodological approach proposed allows the construction companies to create the integrated information system in order to prepare the integrated reporting, represented by the subsystems of financial accounting and management accounting.