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.
