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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
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.
Two webinars on the key questions and recommendations from ICAEW’s report, The Future of IFRS; part of ICAEW’s Information for Better Markets thought leadership program.
With this publication on the highly technical and insufficiently explored subject matter of combined and carve-out financial statements, FEE intends to enhance expert debate, knowledge dissemination and sharing of common practices.
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.
Investigates the benefits of integrated reporting for small- and medium-sized entities (SMEs) and provides a starting point for SME auditors to discuss with their clients the factors that have an effect on the value of an entity.
IFRS Illustrative Consolidated Financial Statements
January 1, 2013 - RSM Bird Cameron
RSM International Limited has prepared a model set of consolidated financial statements for a fictitious listed company and fictitious SME.
December 2, 2015 - IFRS Foundation
January 28, 2015 - IFRS Foundation
January 22, 2015 - CPA Canada
January 22, 2015 - International Public Sector Accounting Standards Board
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