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


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

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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


From Integrated Reporting to Integrated Thinking to Integrated Action, and Results
by Vincent Tophoff, Senior Technical Manager, IFAC | September 15, 2014 |

Integrated reporting is not an outcome in itself, but rather a means or a tool to create and preserve more sustainable value. Read More


Coming Soon: Final Guidance on Supplementary Financial Measures
by Vincent Tophoff, Senior Technical Manager, IFAC | August 28, 2014 |

Sneak peek at the upcoming guidance on developing and publishing high-quality supplementary financial measures for internal and external 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

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