Page 308 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Chapter 12

Example 6

Which THREE of the following are Guiding Principles as defined by the
International Integrated Reporting Council's <IR> Framework?

A Conciseness

B Materiality

C Connectivity of information

D Outlook

E Basis of preparation and presentation

Solution

The answer is (A), (B) and (C).

The other two headings are Content Elements, not Guiding Principles, as
defined by the <IR> Framework.

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