Making Corporate Reports Valuable now and in the future

Article Abstract:

Making Corporate Reports Valuable (MCRV), a document produced by the Institute of Chartered Accountants of Scotland's Research Committee in 1988, contains some feasible proposals, but some problems need to be overcome. The MCRV contains proposals for improved corporate reporting and the disclosure of information. A study of the regularly issued reports of 300 UK companies revealed that the amount of information disclosure was fairly low. Only 1% of the companies disclosed information related to additional segment information, but 21% of the firms disclosed the additional personnel information called for by the MCRV.

Research, Corporation reports, Company reports, Disclosure statements (Accounting), Great Britain

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On the table: Cadbury

Article Abstract:

The Accountants Magazine invited four financial experts to discuss the possible impact of the Cadbury report on corporate governance. The discussants included finance directors Ian Bodie of Sidlaw Group PLC and Ian Boyd of Weir Group PLC, as well as auditors David Nicolson of KPMG Peat Marwick and Brian McGhee of Arthur Andersen and Co. Also among the topics discussed were the Auditing Practices Board's proposals regarding going concern and the auditor's report, and the recently introduced Operating and Financial Review for annual corporate reports.

Analysis, Laws, regulations and rules, Accounting, Auditing, Corporate governance, Panel Discussion

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