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BAO3309 Research Assignment

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  • Course Code: BAO3309
  • University: Victoria University
  • Country: Australia

Question:

1.With reference to the IIRC website and the relevant accounting literature, explain the role of the the International Integrated Reporting Committee (IIRC)

2.With reference to the research findings of the CPA report and the relevant accounting literature, explain the existing and potential roles of integrated reporting with regards to:

a.Providing information that is relevant to stakeholders;

b.Stakeholder engagement;

c.Comparability of reporting;

d.Quality of reporting;

e.Usefulness of reporting; and

f.Users of reporting

3.Compare and contrast the findings of the CPA report with the following guiding principles that underpin integrated reporting:

a.Stakeholder relationships;

b.Materiality;

c.Conciseness;

d.Reliability and completeness; and

e.Consistency and comparability

4.Identify and explain the similarities and differences between :

a.The definition and objective of the International <IR> Framework with the definition and objective of general purpose financial reporting (GPFRs) as contained in the IASB / AASB conceptual framework (IASB CF);

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