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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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Files:
Publisher copy:
10.4324/9780429279621

Authors


More by this author
Institution:
University of Oxford
Division:
SSD
Department:
Oxford Saïd Business School Limited
Oxford college:
Christ Church
Role:
Author
More by this author
Institution:
University of Aukland
Role:
Author
ORCID:
0000-0003-0597-7921

Contributors

Role:
Editor
ORCID:
0000-0002-0715-8957
Role:
Editor
ORCID:
0000-0003-3482-3745
Role:
Editor
ORCID:
0000-0001-7448-1220
Publisher:
Routledge
Host title:
The Routledge Handbook of Integrated Reporting
Series:
Routledge International Handbooks
Chapter number:
10
Pages:
154-168
Place of publication:
London
Publication date:
2020-06-05
DOI:
EISBN:
9780429279621
ISBN:
9780367233853
Language:
English
Subtype:
Chapter
Pubs id:
1107092
Local pid:
pubs:1107092
Deposit date:
2020-05-28

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