Page 170 - ACCA P1 slides 2017-18

Integrated Reporting <IR>

Preparing an integrated report

The <IR> Framework sets out several guiding principles

and content elements that have to be considered when

preparing an integrated report.

Guiding principles – these underpin the preparation of an integrated

report, informing the content of the report and how information is

presented

Content elements – the key categories of information required to be

included in an integrated report under the Framework, presented as

a series of questions rather than a prescriptive list of disclosures

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