Briefing: Narrative Reporting in the UK and the US - Which System Works Best?

Beattie, V. and McInnes, B. (2006) Briefing: Narrative Reporting in the UK and the US - Which System Works Best? Series: Institute of Chartered Accountants in England and Wales: Briefing. Centre for Business Performance for ICAEW: London, UK.

Abstract

Worldwide narrative communication in annual reports is viewed as a crucial element in achieving the desired improvement in the quality of corporate reporting. This Briefing provides evidence of a quantitative and qualitative comparison of narrative reporting in the UK and the US from a sample of 18 industry-and size-matched companies (9 UK and 9 US) with year-ends in 1999/2000. The findings are offered as a contribution to the debate on the management commentary discussion paper published by the IASB in 2005. In particular the Briefing addresses consultation question 2 – should the IASB develop a standard or non-mandatory guidance or both?

• Item Type: Books
• Status: Published
• Glasgow Author(s) Enlighten ID: Beattie, Prof Vivien
• Authors: Beattie, V., and McInnes, B.
• Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Publisher: Centre for Business Performance for ICAEW