Efforts in recent years to strengthen financial reporting have resulted in improvements in corporate governance and in the process of preparing and auditing financial reports, but not in making financial reports more understandable, according to a new study.

The International Federation of Accountants surveyed 340 participants from various sectors for its report, Financial Reporting Supply Chain: Current Perspectives and Directions, including investors, preparers, company management and directors, auditors, standard-setters, and regulators.

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