As authorities around the world impose stricter monitoring and supervision rules on financial institutions, greater attention is being paid to the question of whether or not regulators and investors are adequately provided with the tools that they need to assess the performance of financial institutions. Investors, regulators and other stakeholders rely on various types of financial reporting to make their assessments. There is a debate over whether the various types of reporting requirements should be harmonized in order to allow financial institutions to effectively present their data to be accessible and meaningful to all users. It is argued that standardisation of reporting could make it easier (i) to compare financial institutions and (ii) to tell the difference in risk appetite among financial institutions in turn allows investors to be more discerning about the risk/return trade-off. The purpose of this conference is to bring together regulators, industry practitioners, investors and accountants to debate the information needs of investors and regulators of the financial institutions.
