Reporting: Difference between revisions
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For example, through a company's annual report and accounts. | For example, through a company's annual report and accounts. | ||
:<span style="color:#4B0082">'''''Limitations of general purpose financial reports'''''</span> | |||
:"... general purpose financial reports do not and cannot provide all of the information that existing and potential investors, lenders and other creditors need. | |||
:Those users need to consider pertinent information from other sources, for example, general economic conditions and expectations, political events and political climate, and industry and company outlooks." | |||
:''IFRS - Conceptual Framework.'' | |||
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*[[Competence]] | *[[Competence]] | ||
*[[Compliance]] | *[[Compliance]] | ||
* [[Conceptual framework]] | |||
* [[Conduct]] | * [[Conduct]] | ||
* [[Contract]] | * [[Contract]] | ||
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*[[Framework]] | *[[Framework]] | ||
* [[Gap report]] | * [[Gap report]] | ||
* [[General purpose financial reports]] | |||
* [[Global GHG Accounting and Reporting Standard for the Financial Industry]] | * [[Global GHG Accounting and Reporting Standard for the Financial Industry]] | ||
* [[Global Reporting Initiative]] | * [[Global Reporting Initiative]] | ||
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* [[Interest rate gap report]] | * [[Interest rate gap report]] | ||
* [[Interim financial report]] | * [[Interim financial report]] | ||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] (IFRS) | ||
* [[International Integrated Reporting Council]] | * [[International Integrated Reporting Council]] | ||
* [[Jurisdiction]] | * [[Jurisdiction]] | ||
Revision as of 23:13, 15 May 2024
1. Financial reporting.
Collating and publishing financial information.
For example, through a company's annual report and accounts.
- Limitations of general purpose financial reports
- "... general purpose financial reports do not and cannot provide all of the information that existing and potential investors, lenders and other creditors need.
- Those users need to consider pertinent information from other sources, for example, general economic conditions and expectations, political events and political climate, and industry and company outlooks."
- IFRS - Conceptual Framework.
2. Law - regulation - conduct.
Disclosure to relevant authorities about alleged or suspected breaches of law, regulation, rules of conduct, or similar guidance.
3. Risk - risk management.
The communication of risk and risk management outcomes for the purposes of comparing the results with the policy and the early identification of potential problems.
4. Information services - journalism - financial journalism.
In information services and journalism, reporting includes investigating, witnessing and verifying facts, as well as their selection, interpretation and presentation.
Providers of financial information include Bloomberg, IDC and Reuters.
5.
More broadly, collating and publishing any significant information.
For example, information relating to corporate social responsibility, including carbon reporting.
6.
More broadly still, any structured or unstructured communication about facts or alleged facts.
See also
- Annual report
- Audit report
- Auditors’ report
- Best practice
- Bloomberg
- Boilerplate
- Breach
- Carbon reporting
- CbC reporting
- Central bank reporting
- Coaching
- Code
- Competence
- Compliance
- Conceptual framework
- Conduct
- Contract
- Corporate social responsibility (CSR)
- Corporate Sustainability Reporting Directive
- Directive
- Directors report
- Disclosure
- Dual reporting
- Employee
- Enforcement
- Ethics
- European Financial Reporting Advisory Group (EFRAG)
- European Sustainability Reporting Standards
- Extensible business reporting language
- Financial reporting
- Financial Reporting Standard
- Financial Stability Report
- Framework
- Gap report
- General purpose financial reports
- Global GHG Accounting and Reporting Standard for the Financial Industry
- Global Reporting Initiative
- Global Sustainable Development Report
- Good practice
- Governance
- Guidance
- Human resources
- IDC
- Impact reporting
- Integrated reporting
- Integrated Reporting Framework
- Interest rate gap report
- Interim financial report
- International Financial Reporting Standards (IFRS)
- International Integrated Reporting Council
- Jurisdiction
- Law
- Legislation
- Line manager
- Malfeasance
- Minimum standards of the Lamfalussy Report
- Mismatch report
- Monetary Policy Report
- Multibank reporting
- Non-Financial Reporting Directive
- Payment practices reporting
- Principle
- Qualified audit report
- Red tape
- Regime
- Regulation
- Report
- Report card
- Report and accounts
- Reported earnings
- Reporting entity
- Reporting line
- Reputational risk
- Reuters
- Risk
- Risk management
- Risk management reporting
- Risk reporting
- Rules
- Scope 3 reporting
- Segregation of duties
- SOC 1 report
- SOC 2 report
- Stakeholder
- Standards
- Strategic Report
- Streamlined Energy and Carbon Reporting (SECR)
- Supervision
- Sustainability reporting
- Tax
- The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022
- 360 degree feedback
- Unqualified audit report
- Value Reporting Foundation
- Whistle-blowing
