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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
Developing and Reporting Supplementary Financial Measures
February 26, 2014 - IFAC
The Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) issued proposed International Good Practice Guidance, Developing and Reporting Supplementary Financial Measures, for public comment. This guidance seeks to establish a benchmark for the use of supplementary financial measures, in order to improve understanding of an organization’s performance among management, investors, and other stakeholders.
A recent pilot program of the International Integrated Reporting Council suggests that although IR has the potential to fundamentally change corporate reporting, we still know relatively little about its causes and consequences.
A comprehensive international study into financial reporting for not-for-profit organisations (NPOs). The study, conducted for CCAB by academics from four prominent universities, and the first significant research of its kind, assessed the need and demand for stronger financial standards for NPOs internationally.
Investor Education video: What Should Investors Expect?
February 14, 2014 - IFRS Foundation
In this video, produced by the CFA Institute, Fred Nieto and Vincent Papa discuss the goals, priorities, and intended outreach of the IASB/IFRS investor education initiative.
This consultation paper promotes transparency on alternative performance measures (APMs) used by issuers by ensuring their adherence to general qualitative characteristics that enhance usefulness of financial information to users.
This Financial Reporting Manual is designed to be an internal reference document and to provide general guidance only to Division staff.
This report aims to assist PAOs hold substantive dialogues with their governments to consider the state of public financial management (PFM) and identify opportunities for on-going development and improvement.
August 28, 2014 - International Public Sector Accounting Standards Board
August 25, 2014 - Business World Online
August 25, 2014 - The Accountant
August 15, 2014 - The Accountant
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