Bridge over ocean
1 July 2007 Position Paper

A Comprehensive Business Reporting Model

Financial Reporting for Investors

  1. CFA Institute
The CFA Institute Centre for Financial Market Integrity published a financial reporting model that would greatly enhance the ability of financial analysts and investors to evaluate companies in making investment decisions. The model proposes 12 principles to ensure that financial statements are relevant, clear, accurate, understandable, and comprehensive.
A Comprehensive Business Reporting Model: Financial Reporting for Investors View the full article (PDF)

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