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Making Financial Reporting Simpler and More Useful

By Angie Mak
Created 01/02/2010 - 12:04pm

White Papers [1]

Making Financial Reporting Simpler and More Useful

by Global Accounting Alliance, 01 February 2010
topics:
Accounting and Regulations [5]
tags:
accounting standards [6] financial regulation [7] financial reporting [8] Global Accounting Alliance [9]
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The GAA [11] looks at two key issues affecting financial reporting: the structure and culture of accounting standards, often termed the ‘principles versus rules’ debate, and the growing complexity and detail contained in company financial statements.

 
Explored are the possibilities for harsher regulatory regimes, and more disclosure in financial statements and annual reports, which might have exposed the banks’ unsustainable business models at an earlier stage. But will this bring better quality communication or just more disclosure?
 
This document reports on a series of three roundtable discussion events which the GAA held in London, Beijing and New York in 2009.  

 

Orignal Author: 
Global Accounting Alliance
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AttachmentSize
GAA Roundtables Publication December 2009.pdf [12]850.56 KB

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