About the Corporate Reporting Users' Forum (CRUF)
The CRUF was set up in 2005 by users of financial reports for users of financial reports to be an open forum for learning about and responding to the many accounting and regulatory changes that affect corporate reporting. In particular, participants are keen to have a fuller input into the deliberations of the International Accounting Standards Board and Financial Accounting Standards Board, as well as other standard setters and regulators.
The CRUF is a discussion forum. Its participants take part in CRUF discussions and joint representations as individuals, not as representatives of their employer organisations. It does not seek to achieve consensus views, though at times some or all of its participants will agree to make joint representations to standard setters, regulators or to the media.
CRUF participants include buy and sell-side analysts, credit ratings analysts, fund managers and corporate governance professionals. The forum includes individuals with global or regional responsibilities and from around the world. The CRUF meets on a regular basis in Australia, Canada, France, Germany, Hong Kong, Japan, New Zealand, South Africa, UK and USA with facilities for remote participation.
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PwC provides ongoing administrative support to the CRUF and, if requested by CRUF participants, PwC may provide assistance on technical points. PwC does not influence the CRUF in its discussions or responses on any given topic, and any views expressed in comment letters or otherwise are the views of the individual CRUF participants involved, not the views of PwC.