New approach to the oil companies' corporate reporting

Autor: Kaspina R., Shneydman L.
Rok vydání: 2013
Předmět:
Zdroj: SCOPUS00282448-2013-9-SID84892658748
Popis: This article describes new approach for the corporate reporting of the oil companies. New approach includes integrated reporting, IFRS financials, accounting on payments to governments. The content elements to be included in an integrated report are: company overview and external environment; corporate governance; opportunities and risks; strategy and resource allocation; business model; performance; future outlook.
Databáze: OpenAIRE