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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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Integrated reporting helps provide a more holistic view of an organisation’s performance.
IPOs, Organisational and Management Accounting Change in Listed Chinese State-Owned Enterprises
March 3, 2014 - Chartered Institute of Management Accountants , Cardiff University, King’s College London, University of International Business and Economics
This paper investigates how management accounting and control practices change in listed Chinese state-owned enterprises following initial public offerings to stock exchanges.
The 2013 COSO Framework & SOX Compliance—One Approach to an Effective Transition
June 1, 2013 - Institute of Management Accountants, Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Outlines an example of one approach to transitioning to COSO’s 2013 Internal Control–Integrated Framework from the original framework published in 1992.
Examines the financial performance of state owned enterprises in emerging economies, with specific reference to Pakistan Rail, and highlights the factors that have contributed to its poor financial performance.
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.
Video explaining how integrated reporting is vital to help build a more resilient and successful organizations, from the CIMA’s chief executive, Charles Tilley, and chief accounting officer, Russell Picot.
Offers suggestions on how companies can adopt a new reporting structure that integrates key governance information with the rest of their business reporting; implement, measure, and communicate sound business principles; and tell the governance story, while also ensuring compliance with relevant codes and legislation.
December 2, 2015 - IFRS Foundation
March 2, 2015 - IFAC
February 27, 2015 - The Accountant
February 26, 2015 - Journal of Accountancy
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