Information Disclosure on Fixed Assets in Non-Financial Reporting in the Mechanical Engineering Industry

Information Disclosure on Fixed Assets in Non-Financial Reporting in the Mechanical Engineering Industry

The information about fixed assets is crucial for users to understand the operations of commercial organizations, as these assets play a vital role in their activities. The required information about fixed assets is incomplete in organizations’ financial statements. Commercial companies in the Russi...

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Bibliographic Details
Main Authors: I. V. Alekseeva, E. Yu. Andryushchenko
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2025-01-01
Series:Учёт. Анализ. Аудит
Subjects:
non-financial reporting
fixed assets
annual report
integrated reporting
social reporting
engineering industry
Online Access:https://accounting.fa.ru/jour/article/view/656
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