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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
PwC has selected some real life examples of good practices in reporting. They meet the key criteria identified in its ntegrated reporting framework and they are valued by investors and other stakeholders.
XBRL International is a not-for-profit consortium of over 600 companies and agencies worldwide working together to build the XBRL language and promote and support its adoption. The consortium members meet regularly at international conferences, conduct committee work regularly via conference calls, and communicate via email and phone calls throughout the week. This collaborative effort began in 1998 and has produced a variety of specifications and taxonomies to support the goal of providing a standard, XML-based language for digitizing business reports in accordance with the rules of accounting in each country or with other reporting regimes such as banking regulation or performance benchmarking.
The IFRS Foundation holds regional 'train the trainers' workshops, in co-operation with regional professional associations and the world's development agencies, to build capacity for the implementation of the IFRS for SMEs, particularly in developing and emerging economies.
ICAEW's Financial Services Faculty recommends that financial services regulators adopt the principles laid out in this document, recognising that there will be a balance of emphasis between them.
Deloitte has developed high quality e-learning modules on IFRS to help users develop their knowledge and application of the basic principles and concepts of the IFRSs and IASs. The IFRS e-learning modules are available free of charge and may be used and distributed freely by those registering with the site, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.
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.
Factsheet that both reiterattes significant requirements and highlights any significant changes between the June 2013 European Union Accounting Directive, and the 4th and 7th Directives.
December 12, 2014 - The Economist
December 11, 2014 - Accounting Today
December 11, 2014 - Economia
December 10, 2014 - Journal of Accountancy
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