This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IIRC, ACCA and IAAER publish two research reports on Integrated Reporting

  • IIRC (International Integrated Reporting Committee) Image
  • ACCA (UK Association of Chartered Certified Accountants) (lt green) Image

Aug 10, 2016

On August 10, 2016, the International Integrated Reporting Council (IIRC), the Association of Chartered Certified Accountants (ACCA) and the International Association for Accounting Education and Research (IAAER) have published two research reports on Integrated Reporting (<IR>).

The first re­search report, Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting, ex­plores how pro­viders of fin­an­cial capital per­ceive <IR> and its po­ten­tial for provid­ing de­cision-use­ful in­form­a­tion, through in­ter­views with senior capital market par­ti­cipants and other sig­ni­fic­ant reports users.  The report high­lights in­vestors’ in­form­a­tion needs and iden­ti­fies the key chal­lenges to wide­spread <IR> ad­op­tion.

The report in­dic­ates that “there is still work to do in raising aware­ness of <IR> prin­ciples among equity in­vestors and other pro­viders of finance so that in­teg­rated re­port­ing is ex­pec­ted and de­man­ded”.

A number of re­com­mend­a­tions are put forward which focus on in­creas­ing the current market pen­et­ra­tion of and fa­mili­ar­ity with <IR> among equity in­vestors and other pro­viders of finance/users and in­creas­ing the demand and per­ceived use­ful­ness of <IR>.  

The second report, Factors Affecting Preparers' and Auditors' Judgements about Materiality and Conciseness in Integrated Reporting ex­plores the issues of ma­ter­i­al­ity and con­cise­ness in In­teg­rated Re­port­ing from the per­spect­ives of cor­por­ate report pre­parers, company aud­it­ors and users of reports.  Evid­ence was gathered about current <IR> prac­tices and issues faced by prac­ti­tion­ers in de­term­in­ing ma­ter­i­al­ity and con­cise­ness in <IR>. 

For further details, refer to the press release on the ACCA website:

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.