Anmerkungen:
In: Information for Better Markets Initiative (2009)
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 11, 2009 erstellt
Beschreibung:
The paper reviews calls for a new reporting model for business, including calls for recognition of intangible assets in accounts or for a framework for disclosure of intangibles in non-financial reporting. The paper argues for business reporting to be seen as a complex social institution that cannot be understood independently of its environment. The paper includes a brief early (2009) review of the evidence on the role of financial reporting in the financial crisis, a short discussion of calls for disclosure of business drivers, and an examination of the causes of the growing length and complexity of business reporting