Coping with annual reports on the web
Sources referred to
Accounting Standards Board discussion paper 'Year-end Financial Reports: Improving Communication', 2000.
Canadian Institute of Chartered Accountants, report by G. Trites 'The Impact of Technology on Financial and Business Reporting', 1999.
DRCC training course on 'web writing and editing'.
Institute of Chartered Accountants of Scotland report 'Business Reporting: The Inevitable Change?', 1999.
Institute of Chartered Accountants of Scotland report 'Business Reporting: Harnessing the Power of the Internet for Users', 2001.
Institute of Chartered Secretaries and Administrators, 'Electronic Communications with Shareholders - A Guide to Recommended Best Practice', 2000.
Interactive Bureau report, 'Review of the UK's Top 100 Companies Corporate Web Sites', 2003.
International Accounting Standards Committee report 'Business Reporting on the Internet', 1999.
International Federation of Accountants staff discussion paper on 'Financial Reporting on the Internet — Responsibilities of Directors and Management', 2002.
IR Best Practice Website Awards.
A. Lymer and R. Debreceny, paper presented at the 4th World Continuous Auditing and Reporting Symposium, 'The Audit of Corporate Reporting on the Internet: Challenges and Institutional Responses', 2002.
Neilsen Norman Group Report on 'Usability of the Investor Relations Area of Corporate Websites', 2003.
Sid Cato's official annual report website.
UK Government White Paper 'Modernising Company Law', 2002.
Financial Accounting Standards Board report 'Electronic Distribution of Business Reporting Information', 2000.
Financial Accounting Standards Board report 'Improving Business Reporting: Insights into Enhancing Voluntary Disclosures', 2001.
XBRL.
Special thanks to Malcolm Davison, Richard Green and Neil Jones for their useful comments on the draft.
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