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Getting Ready for the Statement of Future Value: A Visionary Look into the Future of Accounting

Leading corporates world-wide have experimented with different methodologies for capturing true value creation and developing alternative statements (such as green P&Ls and Social Balance Sheets) since the turn of the century. From this emerges the field of sustainability accounting as recognised discipline, alongside financial and management accounting. What would income statements and balance sheets look like if the results from alternative statements were to be integrated with mainstream filings? How would US and Global GAAP respond? What would a statement of Future Value look like? Having chaired an international expert group on the future of accounting over the last two years, Cornis will present their recently launched 3.0 Accounting Blueprint.


Cornis van der Lugt, Reporting 3.0 Accounting Blueprint Lead Author, Reporting 3.0

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