Displaying 1-21 of 21 results
Growth, development and accounting: seeing the bigger picture
- 07 Jun 2017
What role does accounting play in promoting economic growth? What does history tell us about this and what lessons can be learned for the future?
What's next for corporate reporting: time to decide?
- 07 Jun 2017
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.
Incentives and institutions in accounting: Thinking beyond standards
- 16 Jun 2016
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.
Long-term investment and accounting
- 25 Apr 2016
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.
SME accounting requirements: basing policy on evidence
- 11 Dec 2015
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.
The Effects of Mandatory IFRS Adoption in the EU
- 01 Apr 2015
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.
Financial Reporting Disclosures: Market and Regulatory Failures
- 12 Dec 2013
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
- 17 Oct 2011
Reporting business Risks: Meeting Expectations analyses problems with risk reporting and recommends how it can be improved in practice.
Business models in accounting
- 01 Apr 2011
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
- 16 May 2011
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
- 01 Sep 2004
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
- 10 Nov 2009
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.
Measurement in financial reporting
- 01 Nov 2005
Measurement in Financial Reporting is the sixth report in our Information for Better Markets campaign.
New reporting models for business
- 01 Nov 2003
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
- 01 Sep 2003
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
- 01 Nov 2005
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
- 01 Apr 2007
Reporting with Integrity published in April 2007, is the seventh report in the ICAEW's Information for Better Markets campaign.
Review of practical implementation issues of IFRS - Case study of the UK - July 2008
- 01 Jul 2007
- PDF (370kb)
This report presents a review of the issues arising on the implementation of IFRS by the approximately 1,200 UK companies with shares or bonds listed on the Main Market of the London Stock Exchange.
The Future of IFRS
- 01 Dec 2012
- PDF (1,157kb)
In this paper we make our recommendations to help international investors and further drive the development of a global set of accounting standards.
EU implementation of IFRS and the fair value directive - Report to the European commission
- 01 Oct 2007
- PDF (1,184kb)
This study is designed to inform debate about the implementation of IFRS in the EU through the IAS Regulation and about the implementation of the Fair Value Directive.
Displaying 1-21 of 21 results