Yakub02
Banned
An integrated report should answer the following questions:
What does the organisation do and what are the circumstances under which it operates?
How does the organisation's governance structure support its ability to create value in the short, medium and long term?
What is the organisation's business model?
What are the specific risks and opportunities that affect the organisation's ability to create value over the short, medium and long term, and how is the organisation dealing with them?
Where does the organisation want to go and how does it intend to get there?
To what extent has the organisation achieved its strategic objective: for the period and what are its outcomes in terms of effects on the capitals?
What challenges and uncertainties is the organisation likely to encounter in pursuing its strategy, and what are the potential implications for its business model and future performance?
How does the organisation determine what matters to include in the integrated report and how are such matters quantified or evaluated?
Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.
IAS 8: Accounting policies, changes in accounting estimates and errors .
What does the organisation do and what are the circumstances under which it operates?
How does the organisation's governance structure support its ability to create value in the short, medium and long term?
What is the organisation's business model?
What are the specific risks and opportunities that affect the organisation's ability to create value over the short, medium and long term, and how is the organisation dealing with them?
Where does the organisation want to go and how does it intend to get there?
To what extent has the organisation achieved its strategic objective: for the period and what are its outcomes in terms of effects on the capitals?
What challenges and uncertainties is the organisation likely to encounter in pursuing its strategy, and what are the potential implications for its business model and future performance?
How does the organisation determine what matters to include in the integrated report and how are such matters quantified or evaluated?
Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.
IAS 8: Accounting policies, changes in accounting estimates and errors .
