CFA Institute's new comprehensive business reporting model
20 Aug 2007
The CFA Institute Centre for Financial Market Integrity has published a new financial reporting model that is intended to enhance the ability of financial analysts and investors to evaluate companies in making investment decisions.
The model proposes 12 principles to ensure that financial statements are relevant, clear, accurate, understandable, and comprehensive. The publication – A Comprehensive Business Reporting Model: Financial Reporting for Investors – may be Downloaded from the CFA Institute Website (PDF 590k). It is organised as follows:
- Chapter 1. Why Does Financial Reporting Matter to Investors and Investment Professionals?
- Chapter 2. A Conceptual Framework for the Comprehensive Business Reporting Model
- Chapter 3. The Comprehensive Business Reporting Model – Our Proposals for Revision
- Chapter 4. Financial Statement Disclosures
CFA Institute's Comprehensive Business Reporting Model: Summary of Principles |
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