Abstract
The article reveals the features of the formation of integrated reporting in the process of reorganization of business entities. The main circle of users of integrated reporting in the process of reorganization is considered. The composition of the main financial and non-financial indicators for inclusion in the integrated reporting has been determined. It is proposed to compare the financial and non-financial indicators of the reorganized entity with the project indicators of the reorganized economic entities. Preparation of integrated reporting at the stages of reorganization of legal entities will ensure that users make informed decisions.
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