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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
Q&A on the changing landscape of corporate reporting
Changes to the way the headline indicator of company performance is identified will have a significant impact on business. Liz Loxton looks at the work being done to prepare the ground.
Outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies, as well as their suggestions for the future development of integrated reporting.
States that stock exchanges should introduce requirements for listed companies to report on environmental, social and governance (ESG) matters, or develop voluntary guidelines on the topic.
Non-GAAP Financial Measures—Enhancing Their Usefulness
July 16, 2014 - PwC
This report indicates that investors find non-GAAP measures useful, for example, in forecasting future cash flows and understanding management’s perspective of the business.
The company-accounts detectives collar another suspect
The 196-page guide is primarily a summary of the use of International Financial Reporting Standards (IFRS) in each of the 130 countries and other jurisdictions around the world that have been surveyed to date.
October 28, 2014 - IAS Plus
October 27, 2014 - IFRS Foundation
October 24, 2014 - United Nations Conference on Trade and Development
October 24, 2014 - Economia
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