Internet-based reporting paper.

IFAC has issued a paper calling on directors to develop an internet reporting policy that ensures they provide high-quality transparent information on the web. The policy should include:

* the types and format of financial information that appears on the corporate website;

* how to differentiate audited and non-audited financial information and information subject to regulation from that which supplements it;

* the use of hyperlinks;

* the frequency of changes to...

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