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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
Attention from the accountancy profession on natural capital accounting is rapidly increasing in response to concern about the potential for systemic risk of climate change and environmental externalities that affect organizational, market, and societal sustainability.
The 2013 COSO Framework & SOX Compliance—One Approach to an Effective Transition
June 1, 2013 - Institute of Management Accountants, Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Outlines an example of one approach to transitioning to COSO’s 2013 Internal Control–Integrated Framework from the original framework published in 1992.
Second report of a four-part project examining what investors want from corporate reporting and how organizations are responding to their needs. It outlines the kind of information investors need to make their decisions, how they now like to receive that information (both the format and the communications channels), and their level of trust in what they receive.
First report of a four-part project examining what investors want from corporate reporting and how organizations are responding to their needs. Also reviews recent developments, trends, and emerging issues in the investor landscape since the global financial crisis. While it uses the UK and Ireland investor base for its analysis, the trends it identifies have a wide international resonance.
Examines the financial performance of state owned enterprises in emerging economies, with specific reference to Pakistan Rail, and highlights the factors that have contributed to its poor financial performance.
Provides organizations with comprehensive reporting guidelines and feature sustainability disclosures organizations can adopt flexibly and incrementally, enabling them to be transparent about their performance in key sustainability areas.
Explores and reconciles divergent approaches in business model reporting with the aim of reaching a common, widely-accepted definition of the business model for use in integrated reporting.
December 18, 2014 - IFRS Foundation
December 12, 2014 - The Economist
December 11, 2014 - Accounting Today
December 11, 2014 - Economia
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