摘要
市场对全球金融危机后的财务预测可能会更加关注。董事们有责任确保市场的合理知情权。由于财务预测有助于董事们行使这一职能,因此,保证预测有合理的可信度十分重要。
In the immediate aftermath of the global financial crisis (GFC) ,many stakeholders were left reeling. Questions were asked and still are about the validity of forecasts that showed a disconnect with reality. It’s put a fresh focus on the quality of forecasting.Forecasting goes beyond a basic accounting exercise of rolling forward profits. Since 1 January 2005, all Australian reporting entities have been required to prepare their financial reports in accordance with international financial reporting standards and it’s the IFRS requirements regarding asset impairment that have prompted fresh scrutiny of forecasts.
