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Hello. In Kaplan Pocket notes there is a sentence: ” An Integrated Report should be single report which is the organisation’s primary report in most jurisdictions the Annual Report or equivalent”. I don’t understand it. For me it looks like some printing/editing error. Can you explain me the relationship between Integrated Report and Annual Report?
Michal
I don’t understand it either. IR is not mandatory in most jurisdictions. Statutory financial statements are compulsory (by definition).
An integrated report could contain FS information, in which case the IR would fulfil statutory requirements whilst containing lots of other stuff that might be reasonable and usefu…or which might be a waste of paper.
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