The publication, New Reporting Models for Businessa, comes in the run-up to the statutory operating and financial review.
David Illingworth, president of the ICAEW, said there was a lack of consensus on how to reform business reporting.
He added: ‘My institute is particularly interested in facilitating international moves to improve statements such as the operating and financial review. We are keen to receive views from everyone with an interest in financial reporting to ensure we have reporting models the business community believes in.’
The Institute is inviting comment on the issues covered in the report. Responses should be e-mailed by 31 March 2004 to: firstname.lastname@example.org
Does Darwin's theory apply to taxation? Colin ponders...
The EC has been instructed to draft a European Union (EU) directive authorising an EU financial transaction tax, which would apply to ten of the EU’s 28 member states
Accountancy watchdog the FRC has dropped its investigation into the former chief financial officer of Tesco, nearly two years after the supermarket was engulfed in an accounting scandal
Colin imagines how Apple's logo might change in the wake of the EC's ruling over its Irish tax arrangements