CAS3701 Assignment 6 (COMPLETE ANSWERS) 2024 - DUE 28 June 2024; 100% TRUSTED workings, explanations and solutions. for assistance Whats-App.......0.6.7..1.7.1..1.7.3.9......... Part 1
The seven guiding principles of the Integrated Reporting Framework (IRF) which impact
the presentation of the In...
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 assist in economic decision-making.
The seven guiding principles of the IRF include strategic focus and future orientation,
connectivity of information, stakeholder relationships, materiality, conciseness, reliability
and completeness, and consistency and comparability. In contrast, the qualitative
characteristics of the IFRS Conceptual Framework comprise relevance, faithful
representation, comparability, verifiability, timeliness, and understandability.
Terms of use
By making
In this analysis, the 2022 Annual Integrated Report and Annual use of this
Financial document you
Statements agree to:
(AFS)
• Use this document as a guide for learning, comparison and reference purpose,
of FirstRand• Limited will be examined. This comparison will use practical examples from
Not to duplicate, reproduce and/or misrepresent the contents of this document as your own work,
• between
these documents to delineate Fully accept
onethe guiding
consequences shouldofyou
principle theplagiarise
IRF and or one
misuse this document.
qualitative
characteristic of the IFRS Conceptual Framework.
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