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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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Q&A on the changing landscape of corporate reporting
States that stock exchanges should introduce requirements for listed companies to report on environmental, social and governance (ESG) matters, or develop voluntary guidelines on the topic.
This consultation paper promotes transparency on alternative performance measures (APMs) used by issuers by ensuring their adherence to general qualitative characteristics that enhance usefulness of financial information to users.
Currently there is widespread concern that many businesses, particularly large mulitnational corporations, are not paying enough tax on their profits. This is a serious issue at a time when public finances are under strain. CAEW's report 'Taxing corporate profits: hard choices' highlights the tough choices faced by businesses and politicians in relation to corporate tax.
Discusses the three outcomes of NBA's most recent reserach, included in its Knowledge Sharing Program, inlcuding that risk management systems without sufficient attention paid to human factors will fail, people and behaviors make or break risk management even in companies that pay more attention to hard controls, and the risk paragraph in annual reports is often not perceived as meaningful.
Of the investors surveyed for this report, 93% called for greater consistency and transparency, while 84% of respondents agreed established standardised reporting frameworks need to be used by companies to achieve both those aims.
This publication questions the disparity between the standard of financial reporting in government administrations and that of private sector organisations.
October 16, 2014 - Accounting Today
October 15, 2014 - Accounting Today
October 14, 2014 - Financial Times
October 9, 2014 - Fédération des Experts-comptables Européens
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