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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
Consolidates the important aspects of embedding sustainability into the DNA of an organization and can be applied to entities of all sizes and complexities. The Framework focuses on the integration of sustainability factors from three perspectives--business strategy, operational, and reporting--and highlights the important roles that professional accountants play in facilitating the sustainable development of their organizations.
Features the recommendation from 25 prominent business leaders 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.
Includes interviews with Ernest Kan (Deloitte, Singapore), James Kroeker (Securities and Exchange Commission, US), Jan McCahey and Richard Deutsch (PwC, Australia), and Sir David Tweedie (then with the International Accounting Standards Board, UK)
This guide sets out the Commission’s guidance on the use of financial information in financial reports and other corporate documents, such as transaction documents and market announcements, where that information is presented other than in accordance with accounting standards (non-IFRS financial information).
This report discusses how public sector performance management can be improved through both cultural change and by using tools widely available in the private sector.
Producing Financial Information for Canadian Capital Markets
November 1, 2010 - CPA Canada
Summarizes the key elements of the financial information production process, including the parties involved in the process. While recognizing the separate and distinct roles of the various parties, the paper emphasizes that for the production process to be reliable, parties need to work together in an environment of respect and cooperation.
This report aims to create a sound foundation for future accounting standards that are principles based, internally consistent and internationally converged.
August 28, 2014 - International Public Sector Accounting Standards Board
August 25, 2014 - Business World Online
August 25, 2014 - The Accountant
August 15, 2014 - The Accountant
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