ACCA考試將如何考查Integrated reporting?

Integrated reporting (IR) has been developed and promoted by the International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, standard setters, the accounting profession and non-governmental organisations. IR has been introduced to the syllabuses of many of the Professional level papers. This article aims to show how the idea of integrated reporting is relevant to the Paper P3 syllabus.

IR has many elements which easily relate to Paper P3. The definitions of IR is:

·A concise communication of an organisation’s strategy, governance and performance.

·Demonstrates the links between its financial performance and its wider social, environmental and economic context.

·Show how organisations create value over the short, medium and long term.

It is useful to imagine yourself investigating a company about which you know nothing to decide whether or not you want to invest in it. Going to the latest annual report and financial statements would probably be your starting point, but you will be left with many unanswered questions – certainly if the company shows the minimum information required by law and the accounting and financial reporting standards. You will learn relatively little about the company’s business activities (though segmental reporting helps), their competitors, their future plans or how they intend to achieve sustainable competitive advantage. IR aims to fill the gaps so that existing or prospective investors better understand the company.

An article entitled 'ACCA embeds integrated reporting' (see 'Related links') suggests that the following IR Content Elements are particularly relevant to Paper P3:

·Organisational overview and the external environment

·Opportunities and risks

·Strategy and resource allocation

·Business model

·Future outlook

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