• Oxana Stankevych
Keywords: virtual discourse, financial report, hypertext, e-text, link, nonlinear text, information


The article is aimed at researching the phenomenon of a hypertext and its characteristics. We scrutinize the definitions of hypertext. We regard this notion in connection with a text of financial report. The problems of creation, development and perception of financial reports as hypertexts are taken into consideration. The principles of building and structure of such types of texts are regarded. The issues of the stylistics and linguistics of this type of texts are rather topical and connected with the development of the Internet technologies. The e-texts and e-reports are in demand since the virtual discourse is becoming popular. Such type of accountancy allows the users to obtain up-to-date information, compare it with the old data and lets the companies remain data transparent and available every minute. We analyze the annual reports of global companies, examine the structural elements of financial reports and distinguish the hierarchy of financial report hypertexts. Taking intoconsideration the requirements to the separate units of data in a hypertext we describe the role and contents of structural elements of financial reports. We make an attempt to find and describe the roles of an author and reader of the financial report and determine the role of a reader as a leading one in creation and development of such types of texts.


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How to Cite
Stankevych, O. (2017). FINANCIAL REPORT AS A HYPERTEXT. Anglistics and Americanistics, (14), 46-51. Retrieved from