Page 167 - ACCA P1 slides 2017-18
P. 167

Integrated Reporting <IR>







        The capitals - the resources and the relationships


        used and affected by the organisation



        • Financial


        • Manufactured


        • Intellectual



        • Human


        • Social and relationship


        • Natural capital.


        NB – all categories of capital are not required to be adopted in preparing an

        entity’s integrated report , and an integrated report may not cover all capital

        the focus is on capitals that are relevant to the entity






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