Comprehensive Business Reporting Model

Explore the benefits of the Comprehensive Business Reporting Model (CBRM) (PDF)
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