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Global Knowledge Gateway

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


Is Integrated Reporting Suitable for SMEs?

by Giancarlo Attolini, Chair, IFAC SMP Committee and Matteo Pozzoli, Technical Advisor, IFAC SMP Committee and CNDCEC Staff Member | December 21, 2014 | 3

It can be argued that integrated thinking and reporting is something that SMEs already practice as it is inherent to their very survival, but can they readily adopt the International Integrated Reporting Council (IIRC)’s Framework and what is the role of SMPs in helping them do so? Read More


The Wider Implications of Transitioning to IFRS—10 Things to Consider
by Lisa Weaver, Teaching Fellow, Aston Business School | December 3, 2014 |

First-time adopters of International Financial Reporting Standards (IFRS) can learn from the experiences of early adopters, ensuring a smooth transition and successful implementation. Read More


IFRS Priorities—An Investor Perspective
by Vincent Papa, Director, Financial Reporting Policy, Chartered Financial Analyst Institute | November 11, 2014 |

Vincent Papa of CFA Institute presents his top three priorities for improvements to IFRS from an investor perspective. Read More

 1 Recommended

Research Insights—A Study of European Compliance with IFRS 3- and IAS 36-Required Disclosures, including Company- and Country-Level Determinants
by Martin Glaum, Peter Schmidt, Donna L. Street, and Silvia Vogel | November 10, 2014 |

The research described in this article sets out to determine the extent of implementation of international financial reporting standards for two particularly critical areas—business combinations (IFRS 3) and impairment of assets (IAS 36).  Read More

 1 Recommended

Attracting Long-term Investors through Integrated Thinking and Reporting
by Stathis Gould, Head of Professional Accountants in Business, IFAC, Andrew Knauer, Research Associate, Harvard University School of Business, and George Serafeim, Associate Professor of Business Administration, Harvard University School of Business | October 9, 2014 |

Research shows that integrated thinking and reporting can have a positive impact on the type of investors your company attracts—those who are in it for the long-term and looking for sustainable value creation. Read More


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