Information for Better Markets reports

  • Reporting business risks: meeting expectations

    Reporting business Risks: Meeting Expectations analyses problems with risk reporting and recommends how it can be improved in practice.

  • Business models in accounting: the theory of the firm and financial reporting

    This Information for Better Markets report argues that financial reporting should both reflect a firm’s business model and provide a reality check on the model and its execution (December 2010).

  • Developments in new reporting models (report)

    This report in the Financial Reporting Faculty's Information for Better Markets series argues that business reporting has to change to reflect changes in business, in information technology, and in users' needs (December 2009).

  • Digital reporting: A progress report

    Published in September 2004, Digital reporting: a progress report, sets out to provide an analysis of the extent to which technology can be an instrument of change in the way financial reports are prepared and used. The report also deals with the resolution of digital reporting issues and problems and the progress of initiatives to develop and implement digital reporting tools.

  • Principles before standards

    Principles before standards: The ICAEW's 'N Series' of Recommendations on Accounting Principles 1942-1969, was published in October 2009 in the Financial Reporting Faculty's Information for Better Markets series.

  • Sustainability: the role of accountants

    Published in October 2004, Sustainability: the role of accountants, describes ways in which information supports mechanisms used to promote sustainable development and the challenges and opportunities for accountants that these present. The report takes a market-based approach, starting from the fact that individuals, societies and governments are interested in the environmental, social and economic impacts of enterprises and that professional accountants in business and in practice are likely to have an increasing role in meeting those concerns.

  • Measurement in financial reporting

    Measurement in Financial Reporting, published in October 2006, is the sixth report in our Information for Better Markets campaign.

  • New reporting models for business

    New reporting models for business, published in December 2003, looks at recent proposals for major changes to business reporting, analyses them from a change management perspective, and identifies six underlying questions about the future of business reporting.

  • Prospective financial information

    On 8 October 2003, the Institute issued Guidance for directors who publish prospective financial information (PFI) for investors which has been welcomed by the UK Listing Authority. This followed publication of a consultation draft in July 2002.

  • Information for markets and society

    Information for markets and society, published in November 2005, analyses the role of information in public policy and sets out a model - the Information for Better Markets Framework - for analysing public policy questions.

  • Reporting with Integrity

    Reporting with Integrity published in April 2007, is the seventh report in the ICAEW's Information for Better Markets campaign.