CAS3701
Assignment 6 2024
Unique Number:
Due Date: 28 June 2024
PART 1
FIRSTRAND LIMITED
Integrated reporting (IR) and financial reporting, although sharing some common elements,
serve distinct purposes and cater to varied needs of stakeholders. The Integrated Reporting
Framework (IRF) aims to provide a holistic view of an organization's strategy, governance,
performance, and prospects, focusing on value creation over time. It includes both financial and
non-financial information. On the other hand, the International Financial Reporting Standards
(IFRS) Conceptual Framework focuses on the accurate presentation of financial information to
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