Accounting en verslaggeving, interview
'Jaarverslag vertelt onvoldoende het echte verhaal'
Dekker, G.
Tijdschrift Controlling, 2015
Hoe wil een onderneming vertrouwen kweken als voor toelichtingen bij de jaarrekening boilerplate-teksten worden gebruikt? Gerben Everts, bij de AFM verantwoordelijk voor het toezicht op onder meer de kwaliteit van financiële verslaggeving, constateert tot zijn spijt dat het jaarverslag nog te vaak wordt gezien ‘als een compliance-exercitie’ en niet als dé gelegenheid om te laten zien wat er in het beschreven jaar werkelijk is gebeurd met de organisatie. Er is een wereld te winnen, zegt hij, ‘en dat geldt voor iedereen die betrokken is bij de totstandkoming van dat verslag’.
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