All corporate reporting publications

Jill Solomon and Warren Maroun, August 2012. This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.

ACCA Australia and New Zealand with Net Balance Foundation Limited, December 2011. This report investigates the state of integrated reporting among Australia’s 50 largest listed companies. It examines, on the basis of publicly available information, the extent to which companies have integrated non-financial matters into core business. This report: provides an overview of integrated reporting and emerging reporting frameworks, guidelines and requirements; analyses public reporting on financial and non-financial matters among ASX 50 companies; identifies the aspects of business that companies within the ASX 50 need to evolve to adopt integrated reporting; sets out a roadmap for Australia’s listed companies to achieve integrated reporting; and identifies the challenges companies may face when moving towards a more integrated approach to business.

Jones and Slack, December 2011. A discussion paper based on the British Accounting and Finance Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 7 January 2011.

ACCA, April 2011. In order to assist ACCA form its response to the ASB consultations, ACCA conducted a survey of its members on the key issues related to convergence of UK GAAP with IFRS. This paper summarises the results of the survey, which more than 650 ACCA members took part in at networks events and online between January and March 2011.

Street and Glaum, November 2010. This paper extends the authors’ 2008 work, published by ACCA as Adoption of IAS 19 by Europe’s Premier Listed Companies.

Richard Martin, September 2010. This paper sets out ACCA’s general position on the future of national accounting standards setters in the context of the spread of global standards. It discusses a number of possible roles for them in the future, and considers the relevance of each of these roles based on a survey of nine countries that have adopted IFRS to some extent.

ACCA, May 2010. A report on whether the IFRS for SMEs will affect the reported profits of UK companies.

Aziz Tayyebi, November 2009. In July 2009, ACCA chaired a series of round-table meetings in Delhi, Mumbai and Pune, where a number of leading finance professionals from various sectors of Indian business discussed India’s pending transition to IFRS. This paper summarises the findings from those discussions and the participants’ views on a number of related issues.

Aziz Tayyebi, May 2009. This report summarises a survey of ACCA members investigating the complexity and relevance of current financial reporting requirements. ACCA supports the development of global financial reporting standards and the survey therefore focused on the application of International Financial Reporting Standards (IFRS) and/or IFRS equivalent standards. The survey investigated whether financial reporting requirements are disproportionate to their intended benefits and whether there are opportunities for improvement.

Jetty and Beattie, 2009. This study examined the narrative disclosure practices and policies of a sample of large fund-raising and grant-making charities within the UK. Through a combination of holistic content analysis of the form and content of reporting packages and a series of interviews with charity managers it explored the motivations for the disclosure practices observed from the content analysis. The report documents what is reported (practices) as well as why it is so (policies). (Ref: RR-108)

Campbell and Slack, 2008. An ACCA research report, Narrative Reporting: Analysts' Perceptions of its Value and Relevance was published in November 2008. The research considered analysts' views on five key elements of narrative reporting, including social and environmental disclosures. Due to the significant interests ACCA has in corporate transparency with regards to sustainability, this specific part of the research has been highlighted in this paper. The other parts of the research have been summarised only.

Connolly, Dhanani, and Hyndman (May 2013). This report reviews the top 100 UK fundraising charities and the accountability information they make available to stakeholders.

Lee, Walker and Zeng, February 2013. This report looks into the way the substantial convergence between Chinese Accounting Standards (CAS) and IFRS in recent years has improved the usefulness of accounting earnings for investors. The findings strongly suggest that IFRS convergence is helping China achieve more balanced, equitable and sustainable growth led by the private sector. (Ref: RR-131)