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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
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Make sure your accounting and reporting systems are up to date with this year-end round up reporting alert.
Nick Topazio, ACMA, CGMA, explains how companies can adopt integrated thinking and decision-making processes that are fundamental to the creation of an integrated report.
For supreme audit institutions (SAIs) the adoption of the cash-basis IPSAS is a welcome development, as the International Standards of SAIs list IPSAS as an acceptable general purpose financial reporting framework. This article (pages 15-19) deals with some of the challenges faced by SAIs when auditing cash-basis IPSAS financial statements.
From the perspective of price informativeness, quarterly reporting (QR) is generally considered as more desirable than semi-annual reporting because it brings more timely updates about the company´s operations to investors. An important caveat to note, however, is that the accounting information in quarterly reports usually contains more noise than semi-annual or annual reports, especially when QR is prepared on the "discrete basis."
Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium
November 14, 2014 - Taylor & Francis Online
A symposium at the EAA Annual Meetings on Friday 23 May 2014 in Tallinn, organised by Accounting in Europe and the EAA's FRSC, brought together leading respondents to the Discussion Paper and the International Accounting Standards Board to debate the issues surrounding the new Conceptual Framework.
11 recommendations of the Initiative on Rethinking Financial Disclosure are a response to SEC Chairman Mary Jo White’s call for rethinking these corporate disclosures in the 10-K annual report
Integrated reporting enhances transparency and disclosure by emphasising concise communication of performance, risks and opportunities and the future outlook for the organisation.
December 18, 2014 - IFRS Foundation
December 12, 2014 - The Economist
December 11, 2014 - Accounting Today
December 11, 2014 - Economia
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