ОЦІНКА КАПІТАЛІВ В ІНТЕГРОВАНІЙ ЗВІТНОСТІ.

The purpose of the article is the analysis of capital valuation methods in the integrated reporting of enterprises and the formation of an appropriate system of indicators for determining the value of the business. A condition for displaying capital in integrated reporting is their assessment, i.e. characterization using a system of relevant indicators. The analysis of scientific publications and integrated reports of enterprises showed that there are different approaches to the assessment of each type of capital. For this, both financial (monetary and non-monetary) and non-financial indicators are used. Quantitative indicators are very important for explaining the practice of the organization's use of various capitals and their changes. Qualitative indicators help to better disclose information for capital evaluation. There is no formalized or generally recognized list of indicators for characterizing enterprise capital. Therefore, enterprises must independently determine them, based on the type of their economic activity. Likewise, there is no unanimity regarding the methods of capital assessment for their reflection in integrated reporting. Their choice depends on the selected indicator system. The proposed division of indicators into general and additional allows for a more systematic approach to the development of their system by types of capital. In addition, it is advisable to take into account that certain indicators can be used to characterize two or more capitals. The obtained results open up new areas of further research that will help answer questions about the formation of the total value of business, in particular: definition and systematization of a list of universal indicators of capital assessment in integrated reporting (general), which can be used at enterprises regardless of their type of activity (or/and which are most relevant for providers of financial capital); a more detailed analysis of how the value of each of the capitals at enterprises is formed and their impact on the overall value of the business; determination of capital valuation methods and approaches that can be used to reliably determine business value. [ABSTRACT FROM AUTHOR]