CIMA 'not happy' with financial statements

02 December 2007 |

The Chartered Institute of Management Accountants (CIMA) has expressed a number of concerns over the complexity of financial statements.

Reported in Accountancy Age, Charles Tilley, chief executive of CIMA, claims that companies are not putting 80 per cent of their assets on balance sheets and that there is not enough disclosure on cash flow.

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Santosh Puthran

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