issue as poorly rendered information and misleading disclosure practices

seriously impact on creditors and investors. A trailblazing team of

researchers from the University of New South Wales and the University of

Canberra has developed a way to show what counts by using eye tracking

to determine exactly where people focus when reading financial

information. Their research may prompt yet more changes to accounting

standards and disclosure requirements, but experts argue one crucial

point that definitely cannot be overlooked remains the need to ramp up

financial literacy for everyone from company directors to mum-and-dad

investors.