What does the future of corporate reporting look like, what are the opportunities and challenges and where are the barriers to change? This report captures the views of key stakeholders on the topic, puts forward principal policy options and invites further debate.
We look at the principal factors that affect financial reporting outcomes and the degree to which these are the product of the surrounding institutions and on the incentives that affect individual firms and their managers.
This report looks at the evidence on whether financial reporting encourages short-termism and asks whether it would be possible for financial reporting to provide better information on long-term performance.
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.
This report places the lessons learned from the EU's experience of using IFRS in a global context and provides insights & recommendations for jurisdictions that have recently adopted IFRS or are thinking of extending the application of IFRS reporting.
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.
This report in the Financial Reporting Faculty’s Information for Better Markets series examines the problems of disclosure in financial reporting and proposes a package of reforms (December 2013).
Reporting business Risks: Meeting Expectations analyses problems with risk reporting and recommends how it can be improved in practice.
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).
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).