Business Reporting

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Business Reporting

High-quality business reporting is at the heart of strong and sustainable organizations, financial markets, and economies. It allows organizations to present a cohesive explanation of their business and helps them engage with internal and external stakeholders, including customers, employees, shareholders, creditors, and regulators, while also promoting better internal decision making. Professional accountants are integral to all phases of organizational reporting. Read More


IASB Progresses Review of IFRS for SMEs

by Paul Thompson, Director, Global Accountancy Profession Support, IFAC | August 19, 2014 |

As part of its comprehensive review of the International Financial Reporting Standard for Small- and Medium-Sized Entities (IFRS for SMEs), the International Accounting Standards Board is seeking input from its SME Implementation Group. Read More

 1 Recommended

Know Your Boundaries
by Stathis Gould, Head of Professional Accountants in Business | June 23, 2014 | 4

The Climate Disclosure Standards Board’s proposals for boundary setting in reporting are of practical assistance to professional accountants as they cover boundary setting for non-financial reporting purposes generally as well as for climate change or environmental reporting purposes. Read More

 4 Recommended

When Does the Climate Risk Tsunami Arrive?
by Stathis Gould, Head of Professional Accountants in Business | May 28, 2014 | 1

Shell and ExxonMobil recently released reports for shareholders on climate change and carbon asset risk—they show the potential influence of concerted shareholder activism and indicate sophisticated management accounting practices underlying their decisions and management processes. Read More

 2 Recommended

Five Ways CFOs Can Support Better Management of Natural Capital
by Sandra Rapacioli, Head of Sustainability Research and Policy, Chartered Institute of Management Accountants | May 20, 2014 |

Natural capital—forests, air, rivers, minerals, oceans, land—is the bedrock of life and underpins all other forms of capital, including financial. Society, economies, and businesses rely upon this natural capital for survival. But do businesses’ understand the extent to which they do? How can CFOs and management accountants support better management of natural capital and ecosystems? Read More


Improving Stakeholder Understanding of Organizational Performance: Making the Most of Supplementary Financial Measures
by Chris Hicks, Principal, Research, Guidance, & Support, CPA Canada and Vincent Tophoff, Senior Technical Manager, IFAC | March 4, 2014 |

Many organizations provide internal and external stakeholders with additional financial measures, beyond accounting requirements, to better capture the organization’s performance and prospects. But the task falls to professional accountants in business to determine what measures are useful and develop and report them. New proposed guidance from IFAC can help them take on this task and provide appropriate, useful information. Read More

 2 Recommended

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