Investor view

Our Investor view series provides preparers of IFRS financial statements with insight gleaned from our ongoing dialogue with investors and analysts. 'Investor view' highlights the financial reporting areas of most interest to analysts and investors with the aim of helping preparers improve their communication to the capital markets.

Investor view 1: What investors want from annual reports
Investor view 2: Investors call for improved net debt reconciliation
Investor view 3: Investors value information on business funding
Investor view 4: Investors look for improvement in reporting of non-GAAP measures
Investor view 5: Changes investors would like to see in an audit
Investor view 6: The role of the annual report
Investor view 7: Narrative reporting and spotlight on accounting policies
Investor view 8: Cash flow disclosure: Is there enough?
Investor view 9: How to win the competition for capital
Investor view 10: Reconciliations: Linkage within financial statements
Investor view 11: Foreign exchange and hedging
Investor view 12: Clear language in the financial statements
Investor view 13: Mergers and acquisitions
Investor view 14: Retail & consumer
Investor view 15: Are you giving investors the comfort they need?
Investor view 16: Help investors to understand your return on capital employed

Investor view 17: What key regulatory information do investors want to see in banks’ reporting?
Investor view 18: How could companies in the Retail & Consumer sector improve their disclosures?
Investor view 19: What are the key issues on banking analysts’ minds?
Investor view 20: How to win the competition for capital
Investor view 21: Giving a clearer picture with improved disclosures of foreign exchange and hedging
Investor view 22: Why is use of clear language important in financial statements?
Investor view 23: Disclosures about the impact of the eurozone crisis
Investor view 24: What key regulatory information do investors want to see in banks’ reporting?
Investor view 25: Are you giving investors the comfort they need?
Investor view 26: Help investors to understand your return on capital employed
Investor view 27: Seven principles for effective risk disclosure