NON-FINANCIAL STATEMENTS: A STEP TO PROFESSIONAL SKILLS
Keywords:management report, reporting, legislation, consolidated management report, non-financial information, financial information, Directive /EU
The article discusses the main features of preparing the management report in Ukraine. The main differences with respect to the management report in the economic activity are highlighted. The basic principles and rules for the preparation of a management report are disclosed, which help to clarify key structural provisions and save a lot of time. The recommendations for the visual component of the report and the benefits for audit companies are provided. It is concluded that the management report is quite important because it allows more investors and consumers to be attracted, but inaccurate information may be disclosed. That is why it is important to audit these information.
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Copyright (c) 2021 Actual Problems in the System of Education: General Secondary Education Institution – Pre-University Training – Higher Education Institution
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