What readers want to know from annual reports

Just over a year ago, with CPA Australia's support, Swinburne University of Technology embarked on a research project exploring the decision usefulness of annual reports produced by unlisted for-profit entities. A report setting out the research findings has just been published, and in this podcast episode, two research experts discuss what’s been found.

You will discover some of the key decisions made by users of annual reports, and which components of annual reports users consider important. Our experts also present the findings from an analysis of financial information presented under IFRS for SMEs, compared with financial information presented under Australian Accounting Standards and Reduced Disclosure Requirements, as well as how the research findings will contribute to improving financial reporting in Australia. Listen now.

Guests: Dr Janine Muir, Lecturer in Accounting, and Dr Mark Shying, Industry Fellow, Department of Accounting, Economics and Finance, Swinburne Business School.
Host: Ram Subramanian, Policy Adviser – Reporting, Policy and Advocacy, CPA Australia

Further Resources:

Report: Annual reports of unlisted Australian for-profit entities: Are they used when making decisions?
CPA Australia research initiatives and reports
CPA Australia submission on the IFRS for SMES request for information
Article: Roadmap for annual reporting in the COVID-19 era
Article: Are special purpose financial statements still required in Australia?
Contact CPA Australia’s Policy and Advocacy team: [email protected]
Transcript (PDF)



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