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Study of new financial reporting models

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08 Mar 2010

The Financial Reporting Faculty of the Institute of Chartered Accountants in England and Wales (ICAEW) has published Developments in New Reporting Models.

This report argues that business reporting has to change to reflect changes in business, in information technology, and in users' needs. This is a perpetual process. Therefore, the debate on the future of business reporting therefore needs to be reframed – not as a stark choice between an old model and a new one – but in terms of the need for continuing evolutionary improvements. Click to download: The report is copyright by ICAEW and is posted on IAS Plus with the kind permission of the ICAEW Financial Reporting Faculty.


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