This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

B20 Report - Unlocking Investment in Infrastructure

Published on: 24 Jun 2014

In light of the importance of infrastructure and other long-term investment for the global economy, the B20 (a forum through which the private sector produces policy recommendations for the annual meeting of the Group of 20 (G20) leaders) created an infrastructure and investment taskforce, which developed actionable recommendations for the G20. As a result of one of these recommendations, the six largest international accounting networks formed a panel to analyse existing accounting and corporate reporting practices, and suggest improvements that would help the corporate reporting model provide a broader perspective of business performance that is more conducive to long-term investment.

The Panel identified recommendations relating to the following three areas:

  • using corporate reporting to achieve a longer-term focus;
  • continuing to improve financial reporting  through ongoing accounting standards development; and
  • encouraging improved alignment of regulatory risk calculations with the actual risk profiles of infrastructure investments.

The Panel concludes that – for the most part – changes to accounting principles would not increase the attractiveness of long-term infrastructure investments, but supports the IASB's ongoing work to improve financial reporting.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.