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Broad Based Business Reporting 
 
Broad Based Business ReportingThe Institute recognises the need for the accounting profession to lead in thinking and advocating evolving forms of reporting, as well as the value of these reports to business, investors and the public in general. This paper is aimed to stimulate interest and discussion with business to achieve more consistent reporting of KPIs for industry sectors.  
 
Download the paper: 
 
Broad Based Business Reporting: (PDF: 1351KB) the complete reporting tool.  
 
 
 
 
 
 
 
 
 
 
 
New Directions in Business, 2002 
 
New Directions in Business, 2002For many years, the Institute has been leading the debate about corporate reporting and disclosure. This 2002 paper argued that reporting is too focussed on purely financial issues, and that a range of other indicators could and should be used as well.  
 
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New Directions in Business (PDF: 134KB) 
 
 
 
 
 
 
 
 
 
 
 
The collapse of the United States sub-prime mortgage market 
 
United States sub-prime mortgage marketThe Institute commissioned Patricia Doran Walters, PhD, CFA, President of Disclosure Analytics Inc to write a report to provide insights into the factors involved in the United States sub-prime mortgage market collapse. The report includes the effects that the collapse had to financial statements of banks and other financial institutions. 
 
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The collapse of the United States sub-prime mortgage market: understanding the impacts under IFRS (PDF: 456KB) 
 
 
 
 
 
 
 
 
 
 
CFO of the Future 
 
Picture of the Institute survey of CFOs paperChief Financial Officers (CFOs) have seen a rebalancing of their roles in recent years, according to a new survey by the Institute of Chartered Accountants in Australia and KPMG. CFOs are now expected to balance their stewardship role with their strategy development and value adding functions, in order to meet the expectations of CEOs, boards and stakeholders. 
 
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CFOs of the Future (PDF: 4289KB) 
 
 
 
 
 
 
 
 
 
 
Financial Reporting for Small and Medium-Sized Entities (SMEs). 
 
Cover of the Financial Reporting for Small and Medium-Sized Entities  paperInstitute hosted a forum to examine how the accounting profession should deal with financial reporting for SMEs. As a foundation for the forum, the Institute has written this discussion paper that looks at the International Accounting Standards Board’s exposure draft and how it may be applied in Australia. 
 
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Financial Reporting for Small and Medium-Sized Entities (PDF: 361KB) 
 
 
 
 
 
 
 
 
 
 
Extended Performance Reporting: Techniques 
 
The Institute has published a detailed stocktake of international Extended performance reporting techniques. This paper describes a variety of reporting techniques and structures that exist, all of which vary in approach and substance.  
 
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Extended performance reporting: an overview of techniques (PDF: 388KB) 
 
 
 
 
 
 
 
 
 
 
Extended Performance Reporting: a Review of Empirical Studies 
 
This study considers, analyses and summarises reporting trends. It examines the consequences that extended reporting may have for valuations and the functioning of capital markets. 
 
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Extended performance reporting: a review of empirical studies (PDF: 406KB) 
 
 
 
 
 
 
 
 
 
 
GAAP - based financial reporting: measurement of business performance 
 
This paper provides an overview of the conventional financial reporting produced by the application of generally accepted accounting principles (GAAP). 
 
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GAAP - based financial reporting: measurement of business performance (PDF: 454KB) 
 
 
 
 
 
 
 
 
 
 
Not-for-Profit Sector Reporting 
 
The Institute has published a second paper for preparers of not-for-profit annual and financial reports. Building on last year's work, Enhancing not-for-profit annual and financial reporting provides guidance in enhancing such reports. 
 
 
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Enhancing not-for-profit annual and financial reporting (PDF: 1261KB)