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Integrated Reporting

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Integrated Reporting

  • This topic has 4 replies, 2 voices, and was last updated 10 years ago by ursulaanna45.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • November 15, 2015 at 12:30 pm #282536
    ursulaanna45
    Member
    • Topics: 33
    • Replies: 47
    • ☆☆

    Hi

    I dnt think question about IR ever came up before in P5 so I am not sure how examiner can possibly ask about this

    I was thinking that long term performance measures for 6 capitals is one thing to ask, possibly….

    Would you be able to suggest what these long term measures would be?

    Apart from Financial capital (where I would suggest application of EVA, NPV,) I am struggling to think of measures for other capitals

    Thank you

    November 15, 2015 at 2:45 pm #282555
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10648
    • ☆☆☆☆☆

    I don’t think that is likely. I have no idea, for example, how an organisation might measure, say, its Social and relationship capital: the institutions and the relationships within and between communities, groups of stakeholders and other networks, and the ability to share information to enhance individual and collective well-being.

    A Google search has proved fruitless also.

    Seems a bit like trying th value a brand or goodwill – piack a figure, any figure?

    November 15, 2015 at 3:36 pm #282569
    ursulaanna45
    Member
    • Topics: 33
    • Replies: 47
    • ☆☆

    would you have any suggestions then on how that topic can be examined apart from asking about theory?

    thank you

    November 15, 2015 at 5:42 pm #282596
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10648
    • ☆☆☆☆☆

    It would be a small part of a question eg describing what’s in an integrated report.

    November 15, 2015 at 5:44 pm #282597
    ursulaanna45
    Member
    • Topics: 33
    • Replies: 47
    • ☆☆

    great
    thnk you

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