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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
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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.
What is IFRS for SMEs? ACCA's Corporate Reporting teams explains, in this video presentation.
An international study supported by ACCA reveals the importance of trade credit and the global differences in accessing it.
This study shows that businesses are hesitant about adopting integrated reporting <IR> with the majority taking a ‘wait and see’ approach.
Of the investors surveyed for this report, 93% called for greater consistency and transparency, while 84% of respondents agreed established standardised reporting frameworks need to be used by companies to achieve both those aims.
This study suggests that companies which provided information on a continuous basis would be perceived as having better corporate governance, and would attract investment more easily
Second report of a four-part project examining what investors want from corporate reporting and how organizations are responding to their needs. It outlines the kind of information investors need to make their decisions, how they now like to receive that information (both the format and the communications channels), and their level of trust in what they receive.
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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