Surveys & Reports
Published: Jan 31, 2009
Developments in the Financial Reporting Supply Chain - Results from a Global Study among IFAC Member Bodies
Following the March 2008 publication of the report, Financial Reporting Supply Chain: Current Perspectives and Directions, and in response to recommendations made within it, the IFAC Board established a Business Reporting Project Group, chaired by Charles Tilley, to study progress in the areas of governance, financial reporting, and auditing around the globe.
The first step of this follow-up project was a global research study, in which 74 IFAC member bodies from 59 different countries and jurisdictions, including all major economies, participated.
The results of the study indicate that in many countries and jurisdictions progress has been made in numerous areas of governance, financial reporting, and auditing, such as new or revised codes and increased convergence of standards. However, the study also highlights a number of persistent and important issues that still need satisfactory solutions.
This report contains the results from the study.
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