• Service: Audit, Accounting Advisory Services, International Financial Reporting Standards (IFRS), Topics, Business Reporting, Financial Reports
  • Type: Regulatory update
  • Date: 13/12/2013

IFRS In the Headlines

IFRS In the Headlines
In the Headlines (formerly IFRS Briefing Sheets) provide a timely update on International Financial Reporting Standards (IFRS) developments.

Integrated Reporting (2013/23) 

This In the Headlines looks at the newly issued Integrated Reporting Framework, which aims to reshape the direction and focus of corporate reporting.
In the Headlines cover
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Integrated Reporting is a relatively new concept, and has been subject to a variety of interpretations – some of which are more closely linked to sustainability.

In finalising the Framework, the IIRC has provided greater clarity over a number of areas, including the following points:


  • Investors are the focus of an integrated report. Information would only be included in an integrated report if it is considered material to an investor’s assessment of the business.
  • The purpose of an integrated report is to explain shareholder value creation. It does not set out to value the resources controlled by the business.

Cutting the clutter in financial reports

Cutting the clutter in financial reports
Financial reports are increasingly lengthy and complex – reducing your ability to effectively communicate how your business is performing.