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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
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.
This report points out that corporate reports are being held back by confusion over their different audiences, complexity, and lack of timeliness. The report signals a need for a greater focus on forward-facing plans, risk management, and the effective integration of these and other issues into corporate reports in a more coherent way.
Analyzes how professional accountants in business can support their organizations and increase performance by integrating governance into the key drivers of sustainable organizational success. Using case studies from around the world, the report illustrates how good governance is about more than the protection of stakeholders' interests or compliance with regulatory requirements.
This technical article and related questions can support learning and development in the area of financial reporting.
Presentations and other materials from the IFRS Foundation's regional Train the Trainers Workshops to build capacity for the implementation of the IFRS for SMEs.
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.
October 28, 2014 - IAS Plus
October 27, 2014 - IFRS Foundation
October 24, 2014 - United Nations Conference on Trade and Development
October 24, 2014 - Economia
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