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Comprehensive Business Reporting Model

 

View the CBRM

Financial Reporting for Investors

 

The Comprehensive Business Reporting Model is a framework for developing financial reports and disclosures that meet the needs of investors, such as equity investors, creditors, and other providers of capital.

 

What it Does:

  • Proposes 12 principles to ensure that financial statements disclosures are relevant, understandable, accurate, and complete
  • Calls for broader, more comprehensive business reporting that provides sufficient information to investors that is needed to understand the wealth-generating activities of a company and the results of those activities

 

Benefit of the CBRM:

  • Improves the ability of investors and investment professionals to evaluate companies' performance and financial condition, and to make well- informed investment decisions

  

Questions about the CBRM? Contact the Centre.