How Credit Analysts view and use the financial statements
This research paper was conducted to identify if credit analysts’ views and use of the financial statements differs from those of equity analysts’. The research for the paper was conducted in the spring of 2012. The recommendation of the paper is that the FRC should:
- seek to influence the IASB to spend more time talking to credit analysts’ as a separate class of user; and
- in developing UK financial reporting standards, the needs of debt financiers rather than solely equity financiers should be considered.
Read the Research Paper (August 2012) (PDF)