The Investors in Financial Reporting programme has been developed to further extend investor participation by specifically encouraging greater involvement from the buy-side community.

Central to the Investors in Financial Reporting programme is a mutually agreed Statement of Shared Beliefs, with which:

  • the IASB and the investment community highlight the importance of high quality, transparent reporting for building trust in the capital markets and for making investment decisions;
  • the IASB publicly reaffirms its commitment to continue to seek and consider investor views in the development of new accounting standards; and
  • leading representatives from the global investment community make visible their commitment that as responsible investors they will contribute to the development of high quality financial reporting standards. That commitment involves working with the IASB to ensure that the investor perspective is articulated clearly and is considered in the standard-setting process.


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