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Information for Better Markets

Advancing thinking and debate

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Information for Better Markets is the ICAEW Financial Reporting Faculty’s thought leadership programme. It subjects key issues in financial reporting to careful and impartial analysis, and focuses on three broad themes: disclosure, measurement and regulation.

What it's all about?

Information for Better Markets is the ICAEW Financial Reporting Faculty’s thought leadership programme. It subjects key issues in financial reporting to careful and impartial analysis, and focuses on three broad themes: disclosure, measurement and regulation.

What we're thinking about

We are currently working on a series of Public Policy Papers looking at SME accounting requirements; long-term investment and accounting; incentives and institutions in accounting; and growth, development and accounting.

For further information please contact Brian Singleton-Green.

What we've done

Our most recent Information for Better Markets report is SME Accounting Requirements: Basing Policy on Evidence.

Our most recent the Information for Better Markets event was the Information for Better Markets Conference on ‘Accounting for M&A’ in December 2015.

All our reports in the Information for Better Markets series and webcasts of the most recent lectures and conferences are available online:

What's new?

IFBM Conference 2015 webcasts

Access webcasts of presentations from the Information for Better Markets Conference, December 2015, on the theme of ‘Accounting for M&A: strategy, management and financial reporting’.

SME Accounting Requirements report

This report looks at the costs and benefits of regulating SMEs’ financial reporting, at why SMEs may require a different regime from other businesses, and at what research can tell us about these questions.

IFBM Reports

Information about published reports in the Information for Better Markets series, including PDFs of the reports.

IFRS: Ten years later

The 2015 PD Leake lecture was given by Professor Ray Ball, Chicago Booth Business School. Mary Tokar, member of the IASB, gave a practitioner response.

The Effects of Mandatory IFRS Adoption in the EU

The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research reviews academic research into the effects of mandatory adoption of IFRS in the EU and summarises what it tells us about the costs and benefits of adoption.

IFBM Conference 2014 webcasts

Access webcasts of presentations from the Information for Better Markets Conference, December 2014, on the theme of ‘Capital: reporting, regulation and resource allocation'.

IFBM webcasts

View webinars and webcasts of Information for Better Markets lectures and conferences.