Position Paper July 2007
A Comprehensive Business Reporting Model
Financial Reporting for Investors
A Comprehensive Business Reporting Model: Financial Reporting for InvestorsView the full article (PDF)
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.