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Corporate reporting

Hitting the notes but what's the tune?

ACCA in partnership with Deloitte, presents the views of CFOs in a number of leading companies around the world on the challenges of narrative reporting.

Hitting the notes but what’s the tune? An international survey of CFOs’ views on narrative reporting

The future of narrative reporting and how it illuminates the performance and direction of organisations is being debated across the business world.

Our survey provides support for the view that if narrative reporting is to fulfil its potential, it is vital to address the growing complexity of laws, standards and compliance. Companies should have the flexibility to explain in their own ways how they have performed and how they expect to cope with future challenges.

Greater clarity and simplicity would be welcomed by CFOs – not least because they believe it would benefit the users they serve.

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Published: 1 Sep 2010