Leadership papers

• Broad Based Business Reporting - supplementary paper (published August 2009)

  

  Broad Based Business Reporting: Supplementary Report (PDF: 347KB)

  Current economic conditions have meant that broader based reporting principles are imperative to a businesses long-term growth. This is the key theme in the follow-up paper to the successful 2008 leadership paper Broad Based Business Reporting – the complete reporting tool, this supplementary paper examines the industries that have adopted broad based reporting principles along with national and international initiatives designed to encourage further widespread industry adoption.
  

• Broad Based Business Reporting (published November 2008)

  

  Broad Based Business Reporting: (PDF: 1351KB) the complete reporting tool. 

  The Institute recognises the need for the accounting profession to lead in thinking and advocating evolving forms of reporting, as well as the value of these reports to business, investors and the public in general. This paper is aimed to stimulate interest and discussion with business to achieve more consistent reporting of KPIs for industry sectors.  

• New Directions in Business (published October 2002)

  

  New Directions in Business (PDF: 134KB)

  For many years, the Institute has been leading the debate about corporate reporting and disclosure. This 2002 paper argued that reporting is too focussed on purely financial issues, and that a range of other indicators could and should be used as well.
  
  

• Extended Performance Reporting: Techniques (published October 2006)

  

  Extended performance reporting: an overview of techniques (PDF: 388KB)

  The Institute has published a detailed stocktake of international Extended performance reporting techniques. This paper describes a variety of reporting techniques and structures that exist, all of which vary in approach and substance.
  
  

• Extended Performance Reporting: a Review of Empirical Studies (published October 2006)

  

  Extended performance reporting: a review of empirical studies (PDF: 406KB)

  This study considers, analyses and summarises reporting trends. It examines the consequences that extended reporting may have for valuations and the functioning of capital markets.
  
  
  
  

• GAAP - based financial reporting: measurement of business performance (published October 2006)

  

  GAAP - based financial reporting: measurement of business performance (PDF: 454KB)

  This paper provides an overview of the conventional financial reporting produced by the application of generally accepted accounting principles (GAAP).