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A Comprehensive Business Reporting Model: Financial Reporting for Investors

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Abstract

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.

About the Author(s)

CFA Institute

CFA Institute is the global association of investment professionals that sets the standard for professional excellence and credentials. CFA Institute works with academic institutions with the University Affiliation Program. Academic institutions that embed a significant portion of the CFA Program Candidate Body of Knowledge (CBOK)—including the Code of Ethics and Standards of Professional Conduct—into their curriculum may be eligible to participate in the University Affiliation Program.
An Affiliated University signals to their students and to employers that their curriculum is closely tied to the practice of investment management and is helpful to students preparing for the CFA® Program exams.