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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
Integrated reporting helps provide a more holistic view of an organisation’s performance.
This insight report by the Financial Reporting Lab highlights progress made by companies towards clearer and more concise reporting in 2013, and provides ideas on the process of change.
Non-GAAP Measures—Insights from the Investment Community
August 6, 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.
This report describes the development of the IASB/FASB project on lease accounting launched in 2009, its current proposals, and ACCA’s views on these.
Assurance on <IR>: An Introduction to the Discussion
August 1, 2014 - IIRC
This paper has been released in order to help stakeholders understand the role of assurance and initiate a global discussion on its benefits and challenges.
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.
December 2, 2015 - IFRS Foundation
January 29, 2015 - International Public Sector Accounting Standards Board
January 28, 2015 - IFRS Foundation
January 22, 2015 - CPA Canada
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