Page 173 - ACCA P1 slides 2017-18

Integrated Reporting <IR>

Conciseness

• An integrated report should be concise with sufficient

context to understand the organisation‘s strategy,

governance and prospects without being burdened by

less relevant information

Reliability and completeness

• An integrated report should include all material matters,

both positive and negative, in a balanced way and without

material error Consistency and comparability

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