Makarenko V. Organizational and methodological support for the formation of integrated reporting

Object - the process of forming organizational and methodological support for the formation of integrated reporting; purpose - substantiation of theoretical provisions and development of practical recommendations on organizational and methodological support for the formation of integrated reporting; methods - general and specific; results - methodical approach to reflecting business model elements in the integrated reporting of trading enterprises by the method of horizontal integration; organizational principles of the integrated report taking into account the expediency of disclosing the effect of capital synergy between the members of the integration association; conceptual model of integrated reporting generation; conceptual and terminological apparatus of integrated reporting by clarifying the interpretation of the concepts of "integrated report" and "integrated reporting"; accounting and analytical support of integrated reporting; concept of forming of integrated reporting within which the structure of principles of formation of integrated reporting was expanded