20060101-Narrative-reporting-in-the-UK-and-the-US

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20060101-Narrative-reporting-in-the-UK-and-the-US

Worldwide narrative communication in annual reports is viewed as a crucial element in achieving the desired improvement in the quality of corporate reporting. This Briefing provides evidence of a quantitative and qualitative comparison of narrative reporting in the UK and the US from a sample of 18 industry- and size-matched companies (9 UK and 9 US) with yearends in 1999/2000. The findings are offered as a contribution to the debate on the management commentary discussion paper published by the IASB in 2005. In particular, we address consultation question 2 * should the IASB develop a standard or non-mandatory guidance or both?

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title: Narrative reporting in the UK and the US: which system works best?

creator: Vivien Beattie

creator: Bill McInnes

subject: Disclosure requirements

subject: Corporate governance

subject: Cost management

subject: Business management and strategy

subject: Audit ethics

subject: Business ethics

subject: Business performance management

subject: Finance management

subject: Financial reporting and accounting standards

subject: Accounting topics

subject: Audit and assurance

subject: Auditor independence

subject: Sales

subject: Narrative reporting

subject: Business operations

description: Worldwide narrative communication in annual reports is viewed as a crucial element in achieving the desired improvement in the quality of corporate reporting. This Briefing provides evidence of a quantitative and qualitative comparison of narrative reporting in the UK and the US from a sample of 18 industry- and size-matched companies (9 UK and 9 US) with yearends in 1999/2000. The findings are offered as a contribution to the debate on the management commentary discussion paper published by the IASB in 2005. In particular, we address consultation question 2 * should the IASB develop a standard or non-mandatory guidance or both?

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2006-01-01

type: text

format: pdf

identifier: Briefing

source:

language: en

relation: Briefing

coverage:

rights:

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