ASB-rapport over 'rommel' in het jaarverslag
De Britse Accounting Standards Board (ASB) heeft vandaag een rapport uitgebracht dat een bijdrage moet leveren aan het verminderen van overbodige informatie in het jaarverslag, zoals gedetailleerde informatie over niet-materiële zaken of informatie die elk jaar onveranderd terugkeert.
Het rapport gaat zowel in op het terugdringen van 'rommel' in de toelichting bij de jaarrekening als in het bestuursverslag en duurzaamheidsverslaggeving.
Persbericht van de ASB:
ASB publishes Report on Cutting Clutter from Annual Reports
ASB PN 362 - 06 April 2011
The Accounting Standards Board (ASB) of the FRC has today published a report - Cutting Clutter: Combating clutter in annual reports.
Clutter in annual reports is a problem, obscuring relevant information and making it harder for users to find the salient points about the performance of the business and its prospects for long-term success.
The report provides preparers of annual reports with practical aids for reducing clutter, giving ideas for how disclosures might look without the clutter, and factors to consider when planning the annual report process.
However, it's not just preparers that can cut clutter. All of those involved in regulating, reviewing, preparing and using annual reports have to change their behaviours if we are to remove clutter and improve corporate reporting. The Government will be consulting further on the framework of narrative reporting. The FRC will coordinate its work with that. We also seek further debate on how materiality should be applied to financial statement disclosures.
Roger Marshall, Chairman of the ASB said:
"Improving financial reporting is not just about issuing standards. We want to encourage a change in behaviours, where annual reports are clear and clutter-free, focusing on the disclosures that really aid an understanding of the business and its long-term prospects."
The ASB hopes that the report will stimulate debate and action on this issue, and welcomes any comments by 30 September 2011. It plans to follow up on this work in the autumn.