Integrated Reporting Paradigm

Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level.

Raportarea integrata (IR) a aparut ca o initiativa de schimbare a contabilitatii si a adunat rapid atentia la nivel mondial. Cu siguranta, RI reprezinta o tema de mare controversa, luptand sa gaseasca radacini teoretice puternice, precum si o recunoastere mai eficienta la nivel practic.