The purpose of this blog is to identify and examine (i) ways of improving financial reporting standards (both international and national) and (ii) the way that those standards are developed. Contribut
The purpose of financial reports is to provide the users of those reports with certain information. For the standard setter the questions then are: who are those users that financial reporting standa
There is much discussion concerning the use of AI in preparing and auding financial reports. But very little is being said (as far as I can see) about how AI can assist users of financial reports. AI
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