Preparation of integrated reporting is an innovative way to represent a coherent and complete picture of the business in scopes of interconnection between the financial and non-financial information. Unlike the existing reporting system, the integrated reporting provides the stakeholders with...

The article determines the role of intangible assets in an enterprise development and their impact on the business efficiency. A comprehensive study of scientific literature on IA usage analysis has enabled the stages of these analysis and defined the content of the analytical work on each...