Corporate accounting policy as a formation tool for integrated reporting in agribusiness enterprises

Abstract

The paper deals with the issue of insufficient elaboration of methodological tools for the development of integrated reporting in Russian enterprises of the agro-industrial complex (hereinafter referred to as the AIC). Large businesses have branches that specialize in different types of activities, which forces the parent company to unify the methodology for composing integrated reporting. For implementation of this action, it is suggested to create a set of indicators for resource potential disclosure of integrated reporting capitals, which should be formed through certain types of accounting, the methods of maintaining which should be reflected in the corporate accounting policy. Reports of Russian companies of the agro-industrial complex were analyzed in the course of the research. As a consequence, groups of indicators were found revealing the resource potential of the integrated reporting capital. Considering the peculiarity of the studied type of reporting, which is a high level of data content due to the disclosure of financial and non-financial indicators in it, the structure of corporate accounting policy for the formation of integrated reporting is suggested. It offers data disclosing the types of accounting to create indicators of the resource potential of integrated reporting capitals.