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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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Discusses the three outcomes of NBA's most recent reserach, included in its Knowledge Sharing Program, inlcuding that risk management systems without sufficient attention paid to human factors will fail, people and behaviors make or break risk management even in companies that pay more attention to hard controls, and the risk paragraph in annual reports is often not perceived as meaningful.
Investigates the benefits of integrated reporting for small- and medium-sized entities (SMEs) and provides a starting point for SME auditors to discuss with their clients the factors that have an effect on the value of an entity.
An empirical study of annual reports concerning economic analysis and strategy related information based on International Financial Reporting Standard (IFRS) Practice Statement: Management Commentary.
December 2, 2015 - IFRS Foundation
January 22, 2015 - CPA Canada
January 22, 2015 - International Public Sector Accounting Standards Board
January 19, 2015 - Public Finance International
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