n Professional Accountant - Financial reporting supply chain

Volume 2008 Number 1
  • ISSN : 1680-7537


In recent years, there have been significant efforts to change and improve financial reporting. What is the result of these efforts? Has the financial reporting process become better or worse? Have financial reports become more or less relevant, reliable and understandable? What should be done next?

These were the central questions in this independent global survey commissioned by the International Federation of Accountants (IFAC) among the participants in the financial reporting supply chain.

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