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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
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.
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 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.
The framework helps organizations disclose climate change-related information of value to investors in mainstream financial reports. A guide to implementing the Reporting Framework, Communicating Climate Change in Mainstream Reports, is also available.
December 18, 2014 - IFRS Foundation
December 12, 2014 - The Economist
December 11, 2014 - Economia
December 11, 2014 - Accounting Today
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