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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
As part of its Investor Education Initiative, the IASB has published three investor-focused education webcasts to keep the investor community informed on recent accounting matters.
This Fact Sheet includes information about adoptions, translations, training, the SME Implementation Group, the current comprehensive review and other SME activities. It also contains an up-to-date list of SME resources that are available for free download from the website.
Integrated reporting helps provide a more holistic view of an organisation’s performance.
This insight report by the Financial Reporting Lab highlights progress made by companies towards clearer and more concise reporting in 2013, and provides ideas on the process of change.
Non-GAAP Measures—Insights from the Investment Community
August 6, 2014 - PwC
This report indicates that investors find non-GAAP measures useful, for example, in forecasting future cash flows and understanding management’s perspective of the business.
This report describes the development of the IASB/FASB project on lease accounting launched in 2009, its current proposals, and ACCA’s views on these.
Assurance on <IR>: An Introduction to the Discussion
August 1, 2014 - IIRC
This paper has been released in order to help stakeholders understand the role of assurance and initiate a global discussion on its benefits and challenges.
December 2, 2015 - IFRS Foundation
March 31, 2015 - International Public Sector Accounting Standards Board
March 31, 2015 - IFRS Foundation
March 31, 2015 - The Accountant
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