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国际会计师联合会(IFAC)最近发布题为《财务报告供应链:现状和方向》的研究报告,认为近年来为加强财务报告所作的重要努力已使公司治理、财务报告编制流程和财务报告审计等三个关键领域的情况有了改善。同时也指出财务报告的可理解性并未改善。
The International Federation of Accountants (IFAC) recently released a study titled “The Financial Reporting Supply Chain: The Status Quo and Orientation,” arguing that important efforts made in recent years to strengthen financial reporting have led to corporate governance, financial reporting process and financial reporting audits The situation in the three key areas has improved. It also pointed out that the intelligibility of financial reporting did not improve.