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Integrated reporting has been added on the syllabus. Trying to find some information on the topic. There is nothing on the ACCA website besides its a new way of reporting to shareholders.
The primary purpose of an integrated report is to explain to providers of financial capital how an organization creates value over time. An integrated report benefits all stakeholders interested in an organization’s ability to create value over time, including employees, customers, suppliers, business partners, local communities, legislators, regulators, and policy-makers.
The P5 exam was written be the examiner 12 to 18 months ago. The P5 exam has always included questions on all sorts of performance measures. As I said, I don’t think integrated reporting is a material addition to the syllabus, but spend your time whatever way you think best.
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