Re-thinking the financials
Before investors can start modelling the future, they need to understand how value has been created. History matters, because it allows users to gain a clearer understanding of how an entity generates returns, thereby providing investors with a tool for assessing what future returns may be. In this section we look at ways that companies can improve the presentation and disclosure of their historic financial reporting to the benefit of investors.
Performance statement: Coming together to shape the future
Communicating financial performance has been a core ambition of reporting standards since their inception. In this survey of both investment professionals and corporate management, we compare and contrast their perceptions of the information needed to achieve that long held ambition and offer insights into where the gaps in current reporting practice lie.
Corporate reporting: Is it what investment professionals expect?
What is the investment community's view of the current corporate reporting framework? What do they see as its strengths and weaknesses? Based on interviews with over 250 analysts and investors around the world, "Corporate Reporting: is it what investment professionals expect" provides unique insights into the corporate reporting agenda.
Measuring assets and liabilities: investment professionals' views
How do investment professionals use the balance sheet? How do they want assets and liabilities to be measured? This publication offers the thoughts from participants in the major global capital markets.