Book section : Chapter
Are integrated reporting and IFRS competing frameworks?
- Abstract:
-
Although integrated reporting emphasizes the contemporaneous relationship between financial and non-financial capitals, its primary purpose is to explain how an organization creates value over time. This is similar to the purpose of management commentary, which is part of a general-purpose financial report. We compare and contrast the information requirements of an integrated report with the type of information that supplements the primary financial information in general purpose financial re...
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- Publication status:
- Published
- Peer review status:
- Peer reviewed
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Authors
Contributors
+ de Villiers, C
Institution:
University of Aukland
Role:
Editor
ORCID:
0000-0002-0715-8957
+ Hsiao, K.
Institution:
University of Waikato
Role:
Editor
ORCID:
0000-0003-3482-3745
+ Maroun, M
Institution:
University of the Witwatersrand
Role:
Editor
ORCID:
0000-0001-7448-1220
Bibliographic Details
- Publisher:
- Routledge Publisher's website
- Host title:
- The Routledge handbook of integrated reporting
- Chapter number:
- 10
- Place of publication:
- London
- Publication date:
- 2020-06-05
- DOI:
- EISBN:
- 9780429279621
Item Description
- Language:
- English
- Subtype:
- Chapter
- Pubs id:
-
1107092
- Local pid:
- pubs:1107092
- Deposit date:
- 2020-05-28
Terms of use
- Copyright holder:
- Routledge
- Copyright date:
- 2020
- Rights statement:
- This is the accepted manuscript following peer review version of the chapter. The final version is available online from Routledge at: https://doi.org/10.4324/9780429279621
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