Heads Up: IIRC Issues Discussion Paper on Integrated ReportingVolume 18, Issue 27 |
The attached issue of Heads Up discusses the International Integrated Reporting Committee’s recently issued discussion paper (DP), Towards Integrated Reporting — Communicating Value in the 21st Century. The DP advocates the development of an international framework for integrated reporting that would bring together, in a clear and concise manner, material information about an organization’s business model, strategy, governance, performance, and prospects in a way that reflects the commercial, social, and environmental context within which the organization operates.
Read more in the file attached below or visit the Heads Up Archive for past issues.
Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.
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