Finance Report: Digital Communication for Business Users

This report delves into the significant role of digital communication in modern financial reporting, emphasizing how businesses utilize digital tools to present crucial financial information to various stakeholders. It highlights the increasing importance of legal regulations and financial reporting standards, particularly focusing on the use of annual reports in electronic formats like PDFs to convey financial performance. The report explores how digital communication, including websites, videos, and social media, enhances the dissemination of financial information, ensuring accuracy and reliability for investors. It discusses the benefits of digital formats, such as increased flexibility, accessibility, and reduced risks of data manipulation, while also covering key principles like focused reporting, materiality, and clarity. The report references studies and initiatives that support the adoption of digital reporting frameworks to improve corporate governance and investor relations, ultimately aiming to provide clear, concise, and engaging financial information to all business users.

FINANCE REPORTING

Table of Contents
INTRODUCTION...........................................................................................................................3
Use of digital communication in communicating financial reporting guidelines to business
users.............................................................................................................................................3
CONCLUSION..............................................................................................................................14
REFERENCES..............................................................................................................................15
2

INTRODUCTION
The role of legal regulations has increases which gave birth to the unique concepts of the
financial reporting to be explored by different business entities. This report is all about explaing
the role of digital communication in presenting reliable and important financial information to all
the business users. The digital mode has achieved greater importance in today's business world
which supported the overall business entity. The different forms of digital communication are
primarily focused in defining the importance of financial reporting standards to be complied by
the business in order to please different investors. The hero of the report is the annual reports
which are presented in front of different individuals in presenting financial performance of the
existing business.
Use of digital communication in communicating financial reporting guidelines to business users
According to the study of Akgün, (2016) which suggest that financial reporting council is
legalized authority of UK and the republic Ireland who held responsible for framing standards. It
helps in promoting the quality of structure supplied by this organization in relation to the
corporate governance and reporting standards in improving the current situation of the
investments applied by the business entity in another firm in accordance with these standards.
The higher authority are responsible for handling all kinds of important matters in the business
entity. This authority is legally structured entity who held responsible for handling
responsibilities of different committees. These exists under the shed of this entity in supervising
and administration in different business contexts. The current board is supported with three
different committees who lessens its overall work load and work in accordance in fostering the
quality of business statements. It includes various committees such as codes and standards,
executive and conduct committee. The role of digital marketing has increases with enhancement
of financial reporting awareness among all the business users. This is essential for all users to
know about this as they are using all these standards in their daily routine business. The
communication plays a significant role in conveying necessary information supplied to different
business users in improving their current situations (Gullifer and Payne, 2015). These reporting
guidelines will help in enhancing the current standards by raising their overall scope by digitally
conveying information to its users. The financial reporting members has agreed with the fact that
digital communication will be used by different companies in complying with corporate
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requirements. The authority has given flexibility to the stockholders and financiers in making
their investments smoothly. The investors have flexibility to open digital forms of
communication in supporting theirs various needs and aspirations in maintaining their corporate
relationships. The current mode of digital information interfaces allow companies to use
different mediums in communicating financial and non-financial information in raising the level
of investments in the company. The financial reporting council has framed one of the clear and
concise initiative which is programmed with different set of activities. The primary aim of these
activities will help in ensuring the accuracy of annual reports supplied to investors in conveying
internal business information related to the finance stream. The reliability of information is
essential fore investors as their decision of investment is totally based on the current decisions.
This initiative will support an entity in promoting good corporate related information delivered
to the different users of the business. The different elements are the highlighting factors of this
initiative is communication, placement of finished information and materiality. The current
approach followed by this entity is to supply information of the financial reporting standards
among its different users of the business. The long term project of delivery of information
through electronic medium to improve the investment community members. There are different
mediums which can be used in conveying information such as websites, videos, application,
social media blogs (Beckman, 2016). The demands of the digital world are truly complied by
digitization as these are regarded as the primary concern of globalization. This new approach
supported by this organization in form of future project Digital future: Data that allows the users
to use innovative technology. The technology in present world is the unique and primary element
in supporting business users in complying with the different needs. The investment is the
primary objective of all kinds of users in achieving their investment aims without affecting their
current goals and the objectives.
From the point of view of Wong, (2016) which says that this unique project of digital
future has emphasizes on the usage of technology. The uniqueness of technology are applied in
improving the current objectives taken by the authority which demands external support all kinds
of users. The technology trends need to be observed properly before using these technologies in
the existing business. The trends of the business will be properly assessed in order to make future
projections based on the current technology by analyzing the future outcomes. The primary
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source of communication used by an entity in communicating financial information to several
business users especially investors is annual reports. The annual reports prepared by the business
which reflects an entity's performance by incorporating all components which is presented in
front of all investors. This presentment will be helpful for an organization in ascertaining the
current financial capabilities against the effects of external market. The annual reports are
presented in electronic format in the form of PDF format to support these initiatives taken by the
business. The compliance of different attributes will be helpful for an entity such as clear
defining of limits, assurance factor and time interval. These three attributes are taken in bigger
picture as this helps in achieving the goals and the objectives of an entity. These principles or
attributes helps in directing the further business path in making their decisions accurately after
following different disclosures requirements. The annual reports are the primarily researched
document which can be easily trust by an individual in order to reform their decisions based on
the current business performance (Leins, Seele and Vogel, 2016). The contents of annual report
are greatly important for an entity in order to please its investors as attracting investors is their
basic aim. The business is developed with the higher support of all kinds of investors who play
major role in enhancing the current business situations of the business. The electronic format of
Annual reports presented in the PDF format will offer high amount of flexibility in order to cater
the needs of different individuals. The flexibility in terms of offering annual report of the
business through this model will be helpful for an enterprise in seeking higher attention of all the
users. The investors can access the reports of business from anywhere which meets the distance
among the individual and the enterprise. This meeting of higher differences among these
business will help in improving the existing business.
Rich, Roberts and Zhang, (2016) has asserted that the reports in the PDF format accompanied
with simplicity, good presentation of financial and qualitative information to all the investors.
The corporate profile of the current business will be easily formed in the eyes of all investors as
the good and simple presentation will be easy in attracting wide number of customers. The
investors will need to understand the information obtained from these reports in the best suitable
to know the motive behind this presentment of information. This information will be presented in
front of the external users who can interpret regarding the existing business performance. The
information supplied to various users in the digital communications which is interesting for all
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the business users in order to bring new information to lure the investors. The annual report are
presented in form of digital content to support an organization reducing their future potential
risks. The risks of manipulation are data is negligible as the data presented in form of electronic
form are encrypted with the cryptography. The data is encrypted with accessing private and
public key in which private key is held with the owners and the private key is set for all the
external users. The information supplied to the external users in the format of PDF is through
public key access in which data will not be edited or manipulated as it is reflected in the read
only mode. On the other hand, the same data will be presented to the internal users in the
different manner in which private key is used. The usage of the private key is that the private or
internal users can accessed or edit the current data in case of presenting of any new form of
evidences. The data edited at the central location will be pass on to all the users in order to meet
their needs. The primary concern of passing on internal financial information to the next stage
with higher clarity and lack of duplication in the content (Wong, 2016). The window dressing in
the original content will deteriorate the performance of an entity in catching the attention of
different business users. Apart from supporting the initiates of the digital communication of the
financial reporting by preparing annual reports. This increases the role of corporate reporting by
increasing the business need in adopting digital reporting frameworks. The financial reporting
guidelines remains the same but the presentation of these in front of investors has changed.
These are presented in front of all financiers by using electronic mode to take their consent and
views in return. The annual reports presented in front of different individuals will support an
entity by providing annual reports which is a blend of two elements. This provides clear cut
information which is a mixture of digital and non-digital communications presented among all
kinds of users. The offering of information in this particular form accompanied the innovative
technology to promote the initiative of the digital future. The present mode has focused on
meeting the different needs of all individuals by stressing on the specific needs of all kinds of
stakeholders.
Wang, Irwin and Murara, (2015) has asserted that other than annual reports presented in front of
different individuals there are certain ways of communicating important information. The
business entities use different ways in attracting attention of different individuals. The
digitization has changed the overall pattern of communicating different requirements of all the
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investors. It stresses on different requirement of the business which emphasizes on four
principles such as focused, loyalty, clarity and interesting. The focused reporting principle
suggest that important financial outcomes obtained by assessing the financial results of the
business by conducting good business transactions. The information which focuses on all these
reporting guidelines in presentation of the financial information helps in avoiding distraction
among different readers by spreading chaos of irrelevant information. The materiality has also
focused by complying with the different obligations of the society. The materiality need to be
decided by the owner that presented quantitative and qualitative factors for different business
transactions. These standards will help in determining its future status which is further divided
into material and immaterial interpreted easily by the readers. The clear understanding of all the
rules and regulations will help an enterprise in order to make correct business decisions. The
focused principle in the complaisance of the reporting standards are also marked with Grey color
to catch the interest of users (Beckman, 2016). The important matter are marked in different
colors. The person who prepare these statements in order to take the suggestions from different
variety of clients. The financial reporting standards will help an individual in improving the
quality of information that are included in this form of statements. The business practices get
sharpened with the passage of time in ensuring the compliance of various standards in order to
operate the business successfully. The further fragments of these frameworks in delivery of good
financial information to the different users. The services provided by the business owner to its
clients that can be of different variety of stakeholders who are affected or do effect the
performance of the business. The services delivered to different customers are according to the
tastes and preferences of different clients. The tastes and the preferences of external environment
can range from regulatory requirement, political and macro environment capabilities. The macro
environment is further segmented into different divisions such as social, economic and
environmental factor's which affects the behavior of an organization and the users. The strategy
and the current business entity structure need to be defined properly by preparing mission
statements. The goals and the objectives will support the business enterprise in achieving their
desired aims and targets. The transparency in the mission statements of an entity will help in
reducing the degree of risks, defining corporate governance structure and accountability. The
responsibilities frameworks will be determined by the business entity. The delivery of services
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are managed properly by preparing different disclosures which will further used as a controlling
framework and certain tools used a management tool. The disclosures are regarded as the
primary requirements of the financial statements to prepare disclosures to account. The material
effects of every changes takes places in the original financial statements forces an entity to
enclosed disclosures (Ibrahim and Ling, 2016). The regulatory requirement which needs to be
complied by different users. The international accounting standards 1 has stated all about the
preparing of the disclosures. The disclosures are prepared for different reasons. The preparation
of these statements is for changing the methods of accounting in next year from previous years.
These disclosures are prepared which informed external party regarding the minute changes
takes place in the existing financial statements of the business. The performance of the
corporation is based on the existing actions of an entity which clarify the roles and
responsibilities of all kinds of business users by presenting explanation notes defining different
tasks and duties. The vision statements is also shared with the investors to ensure its future
performance as it is the cover page of every annual reports. It is regarded as the major point
which needs to be consider by an entity owner initially to binds the interest of the reader who
assess the existing financial performance of an entity. The preparation of various goals and the
objectives will be focused on financial and non-financial performance of the business enterprise.
The quality of the existing financial performance of an entity will be further bifurcated into
different criteria in assessing the performance of the business. The various users of the business
includes communities, service receivers, resource suppliers, electing bodies, regulatory
authorities, partners, government. The criteria used in dividing all these users into major streams
such as informed and uninformed users.
Another important principle of this reporting guidelines is the loyalty that stresses on
providing balanced position of the business in presenting the existing business by dividing into
positive and negative sides of the current frameworks. The users need to be complied with the
balanced community services presented in front of different individuals. The primary aim of
these reports is to prepare different financial reports which are sum up as annual report of the
business. The legal regulations will play a significant role in complying with the instructions
supplied by different business users (Ibrahim and Ling, 2016). The fairness and honesty are
taken as primary motive as the information gathered from accurate sources will be presented to
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all the users. The reports based on this principle need to defines its strength and weaknesses to
reflect its honesty and transparency in attracting wide number of financiers. The reports
presented to all the business users will be given equal importance to its strengths and its
deficiencies top showcase its capabilities in transforming existing business deficiencies into
higher business results in near future. The legal obligation imposed on the business is audit their
existing enterprise from the external parties in order to ascertain minutes changes arises due to
the manipulation of financial figures. The adjusted figures of the business which can be due to
the manipulation of the data need to reconcile with the audited figures. The balance need to be
matched as this will support an enterprise in showcasing their re4liability and mode of presenting
their financial balances. The changes intentionally made by the owner for better presentation of
the annual results of the company. This uniqueness of presentation will be justified in front of
legal authorities. The reconciliation is regarded as the better approach of communicating reliable
and accurate results of the business by conducting business transactions in accordance rules and
the regulations (Beckman, 2016). The reconciliation of the balances is important as it is one of
the controlling measures in reflecting true performance of an enterprise. The reports presented to
all the external users should be unbiased, verified and complete set of information. The
completeness of the information is essential as it plays a significant role in the business in taking
decisions in favor of the business. The results generated by an enterprise throughout the year will
be compared with their previous figures in order to make decisions by the investors on its
increase or decrease in the existing performance. The various measures will be found out that can
help an individual in knowing certain points that help an entity in forming perfect decisions. The
changes made by the owner should be accompanied with disclosures that facilitates clients to
compare the adjusted figures in the reports with the disclosures prepared by them. The
unmatched figure cam be cross questioned with the management to identify the true and real
evidences that support the changes takes places in the reports. The performance indicators are
also defined as one of the communicating factors which helps an investor in assessing the
financial performance of the investing firm. The performance indicators can be the highlighting
factors or deem factors that surpasses or suppresses the capabilities of an organization. The
honesty principle suggest that the reports of the business should be present in identical form as
gaining the trust of investors the existing performance will not be deflated. The building of trust
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on the basis of the deflated facts and figures will spoil the business performance in near future.
The specialized auditing of the current reports will help an individual ensuring its overall
performance by getting additional advantage. The different variables of the annual reports will be
commented in different perspectives as honesty is the primary role played by these reports.
Clarity of instructions and reporting manuals will be supported by an organization's aims and
targets in achieving them within a given time frame.
The reliable information of the existing business will serve the needs of all kinds of
external users whose performance will get affected by receiving monetary and non-monetary
information about the venture. The presenting of information will be supported by effective
channel of communication that appreciate the message supplied by one user to the other mode.
The organization conveys important information to other destination by following appropriate
traveling mode in order to reach the destination of different stakeholders in complying with
different nature of financial reporting guidelines. The major role played by the service
organizations is to maintain clarity in framing these standards to be understand by non-technical
users in normal business context (Huang, Lei and Shen, 2016). The challenging role played by
these users in order to maintain discipline in delivery of reliable and accurate mode of services.
These services are offered to achieve their desired goals and the objectives. The technical content
involved in the frameworks will create confusion that directly shows in the financial
performance of the business. The public sector organization are required to give additional stress
in meeting specific needs of several kinds of users. The support should be given to the external
stakeholders in framing the goals and the legal objectives after considering variety of needs of all
the users. The simplification of the reporting frameworks is essential for interpretation of these
principles by different set of customers. The financial reporting frameworks are presented in
electronic form which will be viewed by different user at the same time. The thinking of an
individual is different from one person to another as out of total audiences who viewed these
reports someone will interpret the results in good manner or someone will translate the
information in wrong or deflated aspects (Wong, 2016). The language will be regarded as one of
the mode of communication in communicating in different contexts. This can be restricting for
several users who doesn't understand the intentions of the authorities as this will not entertain
their needs and demands by accessing materials online. The language of these annual reports will
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be presented in the universal language English with an additional feature of translating the
reports in their local or traditional languages. The language of these reports should be presented
in simple terms in order to facilitate different stakeholders who are integral parts of the society.
The terminologies used trough out the reports are supported with explanation notes that clarify
all kinds of doubts and queries of different individuals. The attentive and interesting can be
atmosphere can be created for all the investors to bind their interest and raises their curiosity to
know more about the company. The report should be attractive enough to bind the reader's
attention for long time as the readers who will read the whole report will show their interest in
selecting or rejecting the investment decisions. This can be achieved by improving the existing
level of compliance with the external authority by choosing different mediums. The publishing
of different key reporting guidelines will provide important information to different users.
From the point of view of Kusnadi, Leong Suwardy and Wang, (2015) which suggest that
from business perspective the financial reporting concept has emerged as fast paced in this
digital business world. This unique concept will impose external pressure on the business in form
of accounting and Information technologies aspects. The presentment of these standards is based
on the unique concept of technology by using innovative aspect of XBRL. The extensive
business reporting language will be regarded as the prominent language used in digitized the
corporate reporting guidelines. This evolution will be executed in observing the efforts applied
by the legal authorities. The uniqueness of this language is that it can be read by the persons or
the software applications as this can be protected from back end. It is helpful for the users to
amend their financial statements to be presented in front of large audiences it is work for both the
internal and external individuals (Huang, Lei and Shen, 2016). The financial reporting
frameworks originally prepared will be served electronically in different approaches such as
guidance based, semantic based and model driven method used by different entities in order to
reliably deliver their information to please their different users. Electronically the financial
statements of the firm will be offered to the different users in the HTML and PDF formats to
entertain the needs of different persons at different levels.
Keuper and Lueg, (2015) has asserted that other mediums which supports an entity in complying
the needs and expectations of different users through websites. The company's websites provides
different information related to the corporate world will pass on crucial information as it is direct
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communication tool. The internal business strategy and overall strategy can be accessed by the
external users in making their decisions. The websites of different companies will help in
improving overall communication by presenting different attributes about the company. The
listing of share prices will reflect the present level of risks faced by this entity. The current
regulations and legal obligations considered by this entity will also be considered as the primary
objectives of the corporation. The websites will stress on different attributes such as legal,
economic, political, social and environmental obligations need to be considered by the investors.
The information related to the financial streams will be accessed by different individuals which
saves their time and money as collection of reliable information will require more time and
money to be invested by different entity.
Walker, (2015) has asserted that the primary concern of the management in order to build
reliable and accurate information developed by the business owner for the investors. This
information will be used by different users and stakeholders as this helps in building good trade
relations with different investors. These kinds of relations formed in the present will be fruitful
for an entity in order to secure their future. The investors and the shareholders will be highly
influenced with the information provided by an entity to please their different users. The
information supplied on these websites will be updated in the real time. This updated information
will be fruitful for both the entity that helps in developing trade relations among different set of
customers. The regular updation of information will help an entity in order to increase all the
investors in their own pocket who are the real and loyal users. The common business practices
will help an entity in order to maintain their existing dignity in the business by complying with
different rules and regulations. The business practices set by an entity by meeting regulatory
obligations at each and every stage will help in reducing the overall impact on the business. The
format will really help the business in attracting different set of individuals as it should be
chronologically presented to cater the needs of all investors. The simplified structure will help in
conveying important business information without affecting their existing needs. The systematic
order of all information can be set in alphabetical and numerical way as per the convenience of
the business. This presentation of information will help in communicating effective financial
information to its numerous users. The financial information can range from reports, legal
certificates, documents. It will also emphasize on the data that can be helpful for the investor in
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seeking perspective of the market users. The pattern of the overall market clan be easily
identified as it gives complete idea regarding the existing business. This reliability of the
information will help in influencing stockholders towards the honesty and reliability approach
followed by the business. The position of the business will be improved by presenting itself true
in front of all the existing users. The questions and answers are also presented in front of all the
customers who are pleased with the services provided by these business.
In the current era trend of digital media is increasing because customers or investors or
other related parties prefer to save their overall time by views information based on internet.
There are varied tools used by companies in order to communicate with investors wherein digital
media comes at first place. The importance of digital media is increasing because of busy
schedule of people and their changing life style. However, companies upload their annual report
on internet or other social media in the form of PDF (Digital present, 2015). However, investors
like to access to information in the form of pd f but they need to some specific attributes in the
same. For example, clear boundary of report should be laid down along with specification of
scope and content. It would be effective for their better understanding. Furthermore,
characteristics like search ability and download-able are also taken into account through which it
becomes easy for related to parties to access information without putting too much efforts for the
same. In addition to this, pd f containing financial information must be portable so that
accordingly it can be stored easily along with easy access.
Furthermore, different types of approach es are used by companies in order to
communicate about financial information of particular period. For this purpose, annual results
are presented via phone and web cast by using supporting slides as well as transcript regarding
overall event. Furthermore, social media is also in use under which present repetitive
information. It can be critically evaluated that investors generally less like to review financial
information by using social media (Boler, 2010). At the same time, investor relations vidoes are
also uploaded by corporation for promotion of business and increasing interest of stakeholders
towards the corporation. For this purpose, investor relationship applications (IR apps) can be
used by corporations under which they target people who invested fund in the business. Still,
businesses uses social media for their global presence in order to target all stakeholders not only
investor. In this regard, Twitter and Facebook are also used by some small scale corporation as
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nowadays young investors shed light upon such kind of mode of communication. It proves to be
effective to cater need of buyers as well as other related parties.
In addition to this, charting tools are provided by companies for presenting their both
financial and non-financial information by using its professional site on internet. This aids to
access more information regarding pricing trend and current performance of the business.
However, by referring such kind of information, it becomes easy for investors to compare past
performance of the business in the marketplace (Hendrix, Hayes and Kumar, 2012). Though,
retail investors generally focuses upon using charting tools in order to gain data regarding rate of
return generated by firm. Moreover, EBRL (Extendable Business Reporting Language) refers to
a system which is prepared for easy analysis and identification of financial data provided by an
organization. At this juncture, UK companies submit their financial accounts to HRMC in inline
format of XBRL. Here, financial statements are also offered in normal format by using electronic
format. This proves to be effective for enabling analysis of tagged data as well as untagged data's
visibility.
Apart from this, excel downloads which are generally delivered to investors along with
annual report. It can be critically evaluated that many of business find issue in using this
information provided into Excel downloads because of timing and inconsistency regarding
covered areas (Brennan and Croft, 2012). This shows that different approaches are used for
communication of financial information among investors so they can come to know about the
same.
CONCLUSION
It can be summarized from the above report that the current focus of this entity is on
meeting financial requirements of different business entities. The digital media have used
throughout the presentation of the data in the different formats to pleased all users. The annual
reports are presented in front of different investors in PDF formats that can be easily accessed by
different investors for judging the current performance of an entity. There are several modes of
communication used in the above report such as XBRL, websites that helps in assessing the
needs of the existing business entity by passing information to the next level.
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