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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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Countries’ Adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)–Early Empirical Evidence
December 3, 2014 - Taylor & Francis Online
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic importance of non-publicly accountable entities, little is known about what factors influence countries' decisions to adopt IFRS for SMEs. In a unique sample of 128 countries, they find that countries that are not capable of developing their own local generally accepted accounting principles are more likely to adopt IFRS for SMEs. Overall, the results are helpful in understanding the worldwide diffusion of IFRS for SMEs. Standard setters and regulators might consider the study in the future development of accounting harmonisation of non-publicly accountable entities.
Outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies, as well as their suggestions for the future development of integrated reporting.
An international study supported by ACCA reveals the importance of trade credit and the global differences in accessing it.
This study shows that businesses are hesitant about adopting integrated reporting <IR> with the majority taking a ‘wait and see’ approach.
An assessment of the current status of sustainability reporting based on the insights and experiences of participants at the GRI Global Conference on Sustainability and Reporting in 2013.
The Concise Strategic Report Paradox: Longer but More Insightful
January 1, 2014 - Black Sun
Highlights how the first companies in the FTSE 350 have adapted to new UK regulations on narrative reporting, directors’ pay, and corporate governance; indicates the main trends in reporting found as a result.
Sheds light on effective non-financial reporting practices and offers a pool of inspirational examples to stimulate the sharing of best practices. The review provides recommendations so that corporate reports can help companies create value for all stakeholders.
March 31, 2015 - International Public Sector Accounting Standards Board
March 31, 2015 - IFRS Foundation
March 31, 2015 - The Accountant
March 20, 2015 - Accounting Today
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