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European survey of users' information needs

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30 May 2009

The European Financial Reporting Advisory Group (EFRAG) and the French national standard-setter (Conseil National de la Comptabilité) have jointly issued a report of a recent survey about the needs of users of financial statements in Europe.

32 user organisations in 10 countries took part in the survey. Users were almost unanimous in finding financial statements and management commentary the most useful sources of financial information. Amongst the improvements that users would like to see were:
  • more stability in reporting standards.
  • improved comparability.
  • simpler presentations that highlight key data and key disclosures.
  • better disclosure of risk management information.
  • more or better quality prospective information.
  • more highlighting of trends in growth and profitability.
Click to Download the Report (PDF 1,704k).


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