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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
An empirical study of annual reports concerning economic analysis and strategy related information based on International Financial Reporting Standard (IFRS) Practice Statement: Management Commentary.
This article from CPA Singapore discusses how Asian countries respond to environmental issues and deal with sustainability reporting.
This report presents the rationale for integrated reporting, offering initial proposals for the development of an international Integrated Reporting Framework and outlining the next steps towards its creation and adoption. A Consultation Draft of the International Integrated Reporting Framework was published in 2013; a final version of the Framework is due in December 2013.
Features 25 prominent business leaders provide their recommendations on what should be done to effectively improve governance (including risk management and internal control), the financial reporting process, audit, and the usefulness of business reports in the aftermath of the financial crisis of 2008. The report provides a summary of interviewees' recommendations in each area and highlights some of IFAC's related initiatives.
Providing accounting and assurance professionals with guidance to leverage value from XBRL initiatives and compliance requirements.
Analyzes problems with risk reporting and recommends how it can be improved in practice.
Includes interviews with Patricia Cochran (Vision Service Plan, US), Guy Almeida Andrade (mid-sized Brazilian accountancy firm), Euleen Goh (Singapore Accounting Standards Council), Samuel DiPiazza (Formerly PwC, US), David Phillips (PwC, UK), and Igor Kozyrev (Lukoil, Russia)
September 17, 2014 - IFRS Foundation
September 16, 2014 - Bangkok Post
September 15, 2014 - Financial Reporting Council
September 12, 2014 - Accounting Today
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