Opbare rekenmeester menings oor ’n toekomsgeoriënteerde benadering tot maatskappy jaarverslagdoening in Suid Afrika

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To enhance the usefulness of information for decision-making, futureoriented information is increasingly disclosed in annual reports. In contrast with South Africa, this type of reporting has become an integral part of traditional company annual reporting in some overseas countries. To enhance knowledge of the subject in South Africa, this article examines the views of public accountants on the need for published future-oriented information, the presentation of the information in company annual reports, and public accountant audit of the information.