综合报告——投资者在不确定情况下的信心

Alina Bubelo
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引用次数: 0

摘要

如今,投资者想要更多的信息,而不仅仅是财务结果来做出决策,他们越来越多地寻求更多的信息。综合报告是制定管理决策的可靠来源。综合报告在会计领域并不新鲜,它没有自己的理论和方法基础;它与财务报告和非财务报告密切相关,但在其发展过程中,综合报告是在其自身的原则和方法的基础上构建的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Integrated reporting – the confidence of investors in the circumstances of uncertainty
Nowadays, investors want more information than just financial results to make their decisions, and they are increasingly looking for more. Integrated reporting is a reliable source for making management decisions. Integrated reporting is not a novelty in the field of accounting, which does not have its own theoretical and methodological foundations; it is closely related to financial and non-financial reporting, but in the course of its development, integrated reporting is based on its own principles and methods of construction.
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