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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
Two webinars on the key questions and recommendations from ICAEW’s report, The Future of IFRS; part of ICAEW’s Information for Better Markets thought leadership program.
Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
Establishes a benchmark for professional accountants in business to establish more effective business processes in the organizations in which they work. An executive summary is also available.
IFRS Illustrative Consolidated Financial Statements
January 1, 2013 - RSM Bird Cameron
RSM International Limited has prepared a model set of consolidated financial statements for a fictitious listed company and fictitious SME.
Video explaining how integrated reporting is vital to help build a more resilient and successful organizations, from the CIMA’s chief executive, Charles Tilley, and chief accounting officer, Russell Picot.
Investigates the benefits of integrated reporting for small- and medium-sized entities (SMEs) and provides a starting point for SME auditors to discuss with their clients the factors that have an effect on the value of an entity.
Considers the evolving risks and materiality of natural capital and argues that including natural capital issues in corporate materiality and risk assessments creates better-informed decision making by an organization and its stakeholders; an enhanced and more comprehensive risk-management process; and an increased ability to realize strategic opportunities.
This study investigates the value of the financial statements of small and medium-sized enterprises to trade creditors and trade credit intermediaries, including credit rating agencies and credit insurers. The research focuses on small and medium-sized unincorporated and incorporated enterprises, referred to here as SMEs. The study is set in the context of the increased internationalisation of smaller firms and growing international convergence of financial reporting requirements.
July 28, 2014 - The Economist
July 28, 2014 - The Nation
July 25, 2014 - In The Black
July 24, 2014 - Economia
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