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The objective of the Financial Reporting Committee is to enhance the integrity of financial reporting systems in order to foster the objectivity, understandability, and reliability of financial reports. A critical aspect of this objective involves offering practical insight into those aspects of financial reporting systems where weaknesses and problems will frequently originate – that is, within the corporate governance structures of reporting entities. Committee members, through their knowledge of the law as well as the practicalities of its constraints, are well positioned to offer concrete insight into both common strengths of financial reporting systems and areas warranting improvement. The committee seeks to improve financial reporting integrity through the enhancement of the rules and regulations of financial reporting as well as the culture in which those rules and regulations are called upon to function.
The objective of the Financial Reporting Committee is to enhance the integrity of financial reporting systems in order to foster the objectivity, understandability, and reliability of financial reports. A critical aspect of this objective involves offering practical insight into those aspects of financial reporting systems where weaknesses and problems will frequently originate – that is, within the corporate governance structures of reporting entities. Committee members, through their knowledge of the law as well as the practicalities of its constraints, are well positioned to offer concrete insight into both common strengths of financial reporting systems and areas warranting improvement. The committee seeks to improve financial reporting integrity through the enhancement of the rules and regulations of financial reporting as well as the culture in which those rules and regulations are called upon to function.
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