Transparency of corporate reporting: key regulatory issues

Abstract

Ensuring transparency of corporate reporting is currently the targets of the integration processes in the accounting system at the global level. Transparent corporate reporting that highlights the company performance in all material aspects, in accordance with the requirements of the stakeholders is the product of convergent model of accounting and audit. Enhancing reporting requirements for transparency in the corporate environment is dictated by the need for more reliable, complete, timely, clear and comparable disclosure by companies to assess the risks and make informed investment decisions.