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: email@example.com