Investor perspectives
The IASB recognises that investors and other users of financial statements have an important stake in the development of International Financial Reporting Standards (IFRSs), but many may not have time to read and respond to detailed technical proposals or participate in IASB working groups.
For this reason we have established a dedicated investor outreach programme that builds on our current outreach activities. The core element of this investor resources section of the website is ‘Investor Perspectives’ – regular updates for investment professionals written by former analysts who are now IASB members (see below).
This section of the website will also alert investors to other items that are likely to be of interest and will be a channel for gathering feedback. For example, the IASB is currently seeking feedback from users of financial statements on the Impairment of Financial Instruments and on the exposure draft Fair Value Option for Financial Liabilities.
To register to be notified by email when individual Investor Perspectives are published, click here (for new eIFRS users) or click here (for registered eIFRS users).
Luci Wright
Manager, Investor Liaison (lwright@ifrs.org)
Patrick Finnegan: What would Shakespeare say about Financial Statement Presentation?
8 July 2010
If Shakespeare were alive to add his flair to the joint IASB-FASB project dealing with Financial Statement Presentation, he might have said: ‘That which we call a financial statement by any other name might be as useful’. If that view is about as clear or transparent as some of the financial reports you have read, then fear not, for there are potential improvements in our philosophy that may be of interest to you.
Read more...
RSS feed 