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Chapter 2
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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