KUALA LUMPUR: The growing complexity of rules and standards could limit the usefulness of narrative reporting specifically in annual reports, warns a report by the Association of Chartered Certified Accountants and Deloitte.
The report, entitled Hitting the notes, but what’s the tune?, collated the opinions of some 230 chief financial officers (CFOs) in listed companies across nine countries, including Malaysia, on the current challenges and the future shape of narrative reporting in annual reports.
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