• Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Topics, Business Reporting
  • Type: Business and industry issue
  • Date: 18/07/2011

Better business reporting publications

We examine the journey to improved communication with capital markets and development of better business reporting frameworks and practices.

Enhancing Management Commentary – Review of practice 

ASIC has recently identified Management Commentary as a key focus area, highlighting significant opportunities for improvements in both the quality and depth of discussion included in Management Commentary.

Enhancing Management Commentary – Review of practice is a practical guide to assist companies to develop Management Commentary that reflects best practice and gives true insight to capital markets.


Opportunities for companies to enhance their Management Commentary include:


  • ensuring that disclosures are comprehensive and easy to understand
  • including a discussion about strategy, opportunities, risks and uncertainties
  • clearly articulating KPIs and their link to the strategy
  • appropriate use of the Corporations Act exemption on providing information that results in unreasonable prejudice to the company.




Better business reporting

Better business reporting
There is worldwide momentum for better business reporting. We examine current developments and benefits for business.

Audit and Assurance

Audit & Assurance Services
Independent audit services to help enhance the reliability of information prepared by clients for use by investors, creditors and stakeholders.