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.
This is the second report in our information for better markets campaign following on from Prospective financial information: guidance for UK directors published in September 2003.
About the report
The proposals examined in New reporting models for business come from a wide variety of sources in the UK and America: professional accountancy bodies, major accountancy firms, think tanks, consultants, academics and investors.
Many of them find fault with the existing financial reporting model, and recommend expanded non-financial, qualitative and forward-looking disclosures by business to meet the needs of a range of stakeholders. The report includes summaries of the proposals considered.
Developments in New Reporting Models
Developments in New Reporting Models (2009) provides an update on progress since New Reporting Models for Business was published in 2003.
Further information
For further information or to order printed copies of the report, contact Brian Singleton-Green, Manager, Corporate Reporting, at brian.singleton-green@icaew.com.