n Professional Accountant - Where financial reporting still fails : business & economy

Volume 2016, Issue 29
  • ISSN : 1680-7537


Financial reporting is a critical tool in informing shareholders, the board and wider investment community of the financial status of an organisation. The information reflected in statements needs to be reliable to drive effective planning and enable sensible decision-making. However, there is still a number of areas where financial reporting falls short, which impacts on the ability of executives and investors to make informed decisions.

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