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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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From the perspective of price informativeness, quarterly reporting (QR) is generally considered as more desirable than semi-annual reporting because it brings more timely updates about the company´s operations to investors. An important caveat to note, however, is that the accounting information in quarterly reports usually contains more noise than semi-annual or annual reports, especially when QR is prepared on the "discrete basis."
Integrated reporting enhances transparency and disclosure by emphasising concise communication of performance, risks and opportunities and the future outlook for the organisation.
This article from CPA Singapore discusses how Asian countries respond to environmental issues and deal with sustainability reporting.
December 18, 2014 - IFRS Foundation
December 12, 2014 - The Economist
December 11, 2014 - Accounting Today
December 11, 2014 - Economia
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