Global Standards for the world economy

Saturday 11 July 2020

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Investors in Financial Reporting

A Statement of Shared Beliefs

The International Accounting Standards Board (the Board) and the organisations listed below agree that high-quality, transparent financial reporting is fundamental to building trust in the capital markets and to making investment decisions. Achieving this should be a shared goal of all stakeholders in the capital markets.

The listed organisations acknowledge that as responsible investors they have an important role to play in the achievement of this goal by:

  • sharing their views and contributing to the development of standards for financial reporting; and
  • having a commitment to working with the Board to ensure that the investor perspective is articulated clearly, and is considered in the standard-setting process.

The Board recognises that this shared goal lies at the heart of the standard-setting process and is essential to fulfil the Board's role as a global standard-setter. This can only be achieved with the help of insight and experience from the investment community. To meet this aim, the Board commits to continue to seek the views of investors, to consider them carefully, and to give due weight to their views in the standard-setting process.

While the Board and the listed organisations share a commitment to work together to improve financial reporting, both acknowledge that they may have different views on some of the topics that are discussed.


Participants in the programme:


Related information



Fred Nieto

Principal, Head of Investor Engagement