Project #80978 - Integrated Reporting

1.     Describe and differentiate from current reporting practice the types of information that will need to be captured from now on in order to sufficiently meet the needs of integrated reporting. (2 Marks).

2.     The <IR> process is intended to be applied continuously to all relevant reports and communications, in addition to the preparation of an integrated report. The integrated report may include links to other reports and communications, e.g. financial statements and sustainability reports. The IIRC aims to complement material developed by established reporting standard setters and others, and does not intend to develop duplicate content (para 1.18-1.20). Do you agree with how the paragraphs 1.18-1.20 characterise the interaction with other reports and communications? Justify your answer. (3 Marks).

3.     The <IR> Framework describes six categories of capital (para 2.17). An organisation is to use these categories as a benchmark when preparing an integrated report (para 2.19-2.21), and should disclose the reason if it considers any of the capitals as not material (para 4.5). Outline what such a ‘capitals framework’ means. Do you agree with this approach to the use of ‘capitals’? Provide justification and evidence in your explanation. (4 Marks).

4.     Given this information differentiation, outline initiatives’ currently being undertaken at a global level (i.e. by regulators’, international bodies, accounting profession, academics etc.) to achieve this. (3 Marks).

5.     Taking a positive accounting theoretical perspective outline three reasons why Integrated Reporting may not be achievable. (3 Marks).

Subject Business
Due By (Pacific Time) 09/09/2015 09:00 am
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