There have been much  debate on how investors should be the primary focus for global financial and accounting standards to help them better assess a company’s financial situation. In this letter Eric Tracey and other investors set out their view as to how accountancy can be made to work for investors.

If you are a FT subscriber the article can be read here: FT Article: How accountancy can be made to work for investors

If not here is the letter itself: FT Letter