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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 guidance provides recommendations for the use of supplementary financial measures as part of high-quality financial reporting in organizations.
Presentation given by Mario Abela, senior policy advisor at IFAC, at the Gulf Cooperation Council Accounting and Auditing Organization forum on the history and status of integrated reporting, and what comes next.
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.
Attention from the accountancy profession on natural capital accounting is rapidly increasing in response to concern about the potential for systemic risk of climate change and environmental externalities that affect organizational, market, and societal sustainability.
Explores and reconciles divergent approaches in business model reporting with the aim of reaching a common, widely-accepted definition of the business model for use in integrated reporting.
Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
Establishes a benchmark for professional accountants in business to establish more effective business processes in the organizations in which they work. An executive summary is also available.
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.
September 22, 2014 - Economia
September 22, 2014 - IFAC
September 17, 2014 - IFRS Foundation
September 16, 2014 - Bangkok Post
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