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Regular version of the site

Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Tatiana Fadeeva
The Formation of Integrated Report for Hi-Tech Companies
Finance
(Master’s programme)
2019
The main purpose of the master thesis is to develop information and methodological support for the process of preparation of integrated reporting (IR) for high-tech companies.

The basis of the study are materials of periodicals, Internet resources and data of the IR Database.

The theoretical part of the study contains an analysis of the International IR Framework; comparative analysis of IR with traditional financial and non-financial reporting; areview of existing methods of preparation of IR taking into account the industry specifics. The paper highlights the criteria for recognizing the company as «high-tech», proposes the author's classification of high-tech industries and also defines the «reference» business model for value creation. The work is of practical significance due to the developed methodology for IR formation: the structure of IR has been determined; financial and non-financial indicators of information disclosure on 6 capitals and results of activity of the company have been revealed taking into account the specifics of ICT-industry; the information base of IR preparation has been formed; the test of quality assessment of information disclosure has been developed. The author’s methodology is tested on the data provided by «Mobile TeleSystems» (MTS) in terms of assessing the compliance of reporting to International IR Framework and the quality of information disclosure about its business model.

Keywords: integrated reporting, International IR Framework, IR, high-tech company, high-tech industry, model of value creation, capital of a company, methods of integrated reporting, assessment of the quality of information disclosure, certification of non-financial information.

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