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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
The award-winning fund manager discusses what he looks for in a company when he’s making investment decisions.
This guidance helps micro-sized entities apply the IFRS for Small and Medium-Sized Entities (SMEs) (2009).
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.
December 2, 2015 - IFRS Foundation
January 29, 2015 - International Public Sector Accounting Standards Board
January 28, 2015 - IFRS Foundation
January 22, 2015 - CPA Canada
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