Developing and Reporting Supplementary Financial Measures provides recommendations for the use of supplementary financial measures as part of high-quality financial reporting in organisations.
Since supplementary financial measures fall outside the remit of GAAP, they may lack transparency, comparability, and consistency - essential qualities for investors and other stakeholders wanting to assess financial performance.
This executive summary briefly explains the set of principles the guidance establishes to address this challenge, principles that will allow professional accountants to develop and report useful measures in accordance with the qualitative characteristics of financial information.
Princples for Effective Business Reporting Processes (summary). This condensed version summarises the principles and the key issues professional accountants in business need to address when implementing effective reporting processes in their organisation. The guidance was written for all organisations, regardless of their size or structure, private or public, to address the need for effective reporting processes to produce high-quality reports.
Principles for Effective Business Reporting Processes. At the heart of this guidance are 11 key principles for evaluating and improving business reporting processes, which are complemented by practical guidance outlining the critical arrangements that need to be in place for effective business reporting.
This guidance was written for all organisations, regardless of their size or structure, private or public, to address the need for effective reporting processes to produce high-quality reports.
Creating Value with Integrated Thinking. Sets out a vision and framework for integrated thinking and explores what professional accountants working in the public and private sectors can do in practical terms to facilitate it in their organization, regardless of whether their organszation is planning to publish an integrated report. The report identifies five key elements, which, if implemented, can lead to more effective organisations and ultimately provide the basis for shifting from today’s financially oriented reporting to integrated reporting.
Business Planning Guide: Practical Application for SMEs. This information paper provides practical guidance that will help SMEs to understand their own business and industry, enabling them to better evaluate the business potentials and their associated risks. It will also be useful to small and medium-sized practitioners that are providing professional accounting services to SMEs.