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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
Examines the important role that the information derived from an independently-set accrual accounting standards-based reporting framework can have in informing government policy to the challenges brought on by the banking and sovereign debt crises.
The framework helps organizations disclose climate change-related information of value to investors in mainstream financial reports. A guide to implementing the Reporting Framework, Communicating Climate Change in Mainstream Reports, is also available.
A business framework for the governance and management of enterprise IT that allows managers to bridge the gap between control requirements, technical issues, and business risk.
This guide sets out the Authority’s expectations on the use of financial information in corporate documents, such as transaction documents and market communications, where that financial information is not presented in accordance with GAAP or is presented as an alternative to the statutory profit.
ICAEW’s Financial Services Faculty has issued guidance to enhance the dialogue between bank auditors and their audit committees. The report examines the relationship between auditors, audit committees and executive management, and aims to provide examples of good practice, too.
Considers trends in investor demand for and use of environmental, social, and governance (ESG) information, and recommends how professional accountants can better support their organizations in responding to these demands, and ultimately improve the management and reporting of ESG performance
Seeks to draw to a conclusion ICAS’ earlier work, Making Corporate Reports Readable, which was issued in 2010 for consultation. It also highlights other relevant work on corporate reporting and sets out ICAS’ overall policy position on corporate reporting.
September 12, 2014 - Accounting Today
September 10, 2014 - In The Black
September 10, 2014 - Accounting Today
September 9, 2014 - Wall Street Journal
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