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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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Considers the evolving risks and materiality of natural capital and argues that including natural capital issues in corporate materiality and risk assessments creates better-informed decision making by an organization and its stakeholders; an enhanced and more comprehensive risk-management process; and an increased ability to realize strategic opportunities.
This publication provides a general overview of the requirements of the International Financial Reporting Standard for Small and Medium-sized Entities (The IFRS for SMEs). The publication also includes discussion on the scope and applicability, considerations for entities contemplating the adoption of the standard and a comparison of the IFRS for SMEs requirements to full IFRSs.
December 2, 2015 - IFRS Foundation
February 26, 2015 - Journal of Accountancy
February 26, 2015 - Asian Scientist
February 24, 2015 - Deloitte
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