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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
Provides a broad, non-binding framework for the presentation of management commentary related to financial statements prepared in accordance with International Financial Reporting Standards (IFRS).
Calls for the duties of company auditors, directors, and non-executives to evolve in order to provide greater transparency and accountability to shareholders and others.
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.
Includes interviews with Carlos Madrazo (Grupo Televisa, Mexico), David Webb (investor and shareholder activist, Hong Kong), Matthew Waldron and Jim Allen (CFA Institute, US), Tanya Branwhite (Macquarie Securities, Australia), and Michael McKersie ( Association of British Insurers, UK)
Contains a series of contributions of participants in the October 2010 Harvard workshop Integrated Reporting: Frameworks and Action Plan.
Includes interviews with Jane Diplock (Securities Commission of New Zealand/International Organization of Securities Commissions), John Coombe (Hogg Robinson Group plc, HSBC, Home Retail Group plc, UK), Jules Muis (formerly World Bank and European Commission, the Netherlands), and Richard Petty (Hong Kong-based investment group, Australia)
September 30, 2014 - ICAS
September 26, 2014 - New Zealand Herald
September 25, 2014 - Association of Chartered Certified Accountants
September 25, 2014 - Accounting Today
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