ТАВРІЙСЬКИЙ ДЕРЖАВНИЙ
АГРОТЕХНОЛОГІЧНИЙ УНІВЕРСИТЕТ
ІМЕНІ ДМИТРА МОТОРНОГО
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TAVRIA STATE
AGROTECHNOLOGICAL UNIVERSITY
ISSN: 2524-0714

Please use this identifier to cite or link to this item: http://elar.tsatu.edu.ua/handle/123456789/9015
Title: The development perspectives of sustainability accounting and integrated reporting in Ukraine
Authors: Сокіл, Олег Григорійович
Сокол, Олег Григорьевич
Sokil, Oleh
Сокіл, Яна Сергіївна
Сокол, Яна Сергеевна
Sokil, Yana
Keywords: Sustainability Accounting
Issue Date: 2019
Series/Report no.: Biodiversity and Natural Capital Accounting: 23rd EMAN Conference Prague;
Abstract: The transition from traditional accounting to Sustainability Accounting is justified in the extended annotation. The Guidelines for the preparation of the Management Report regulated by the Ministry of Finance of Ukraine and recommendations of international integrated reporting standards were compared. It is proved that the preparation of integrated reporting should be the prerogative of not only large and medium-sized enterprises but also at least small enterprises as well. A methodology was developed and an assessment was made of the sustainable development of agriculture in Ukraine.
URI: http://elar.tsatu.edu.ua/handle/123456789/9015
Appears in Collections:кафедра Облік і оподаткування

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