Insights into integrated reporting 2.0: walking the talk
This report examines the reporting practices of organisations in the International Integrated Reporting Council's Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.
This report sets out ACCA's views on the characteristics that make for good corporate reporting and on some key general issues that also affect it, including the need for global standards, for a mixture of fair value and historical cost, prudence and the need for reporting to cover more than the financial statements.
Directors responsibilities for financial reporting
This publication has been prepared to assist directors, to understand and fulfil their responsibilities in relation to financial reporting. It has been specifically prepared for members of ACCA and CA ANZ to provide to directors who do not have a financial background to assist them in understanding their responsibilities.
This report sets out to demonstrate why
the SDGs matter to professional
accountants; the role of the private sector
in their delivery and how professional
accountants can be part of a collaborative
group of actors working together to
achieve the aims of the 2030 Agenda
Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, to a discussion paper issued for public consultation by the International Accounting Standards Board (IASB), Disclosure Initiative—Principles of Disclosure
ACCA's first President's debate for 2017 was held in Brussels on the topic of 'accounting for natural resources'. Here we present a short video of the event featuring interviews with the main speakers.
Technical factsheet: FRS 102 – transition issues for medium-sized and large companies
FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, is based on the principles found in International Financial Reporting Standards (IFRSs), specifically IFRS for SMEs.
Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting
The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.
Factors Affecting Preparers' and Auditors' Judgements about Materiality and Conciseness in Integrated Reporting
This exceptionally ambitious report explores the issues of materiality and conciseness in Integrated Reporting () from the perspectives of corporate report preparers and auditors. It provides timely evidence about emerging practices that will be helpful for the further development of .