IPSASB MEETING Ian Ball Lisa French Ian Carruthers Integrated … · 2012. 12. 10. · Ian Ball Lisa French Ian Carruthers Integrated Reporting 1. what explained . who
Post on 31-Aug-2020
4 Views
Preview:
Transcript
IPSASB MEETING Ian Ball
Lisa French Ian Carruthers
Integrated Reporting
1
what <IR> explained
who Council members
how Framework, Pilot Program, Database
when Milestones
Overview
3
4
what.
<IR> explained
5
Financial reporting
CONCERNS
• Volume and complexity
• Historical focus
• Financial statement focus
<IR> explained
6
Financial reporting
CONCERNS
• Limited uptake
• Weak investor link
Non-financial reporting
<IR> explained
7
Non-financial Financial
strategy governance
performance prospects
Financial reporting
<IR> explained
8
Non-financial reporting
concise communication of value
(investor audience)
strategy governance
performance prospects
9
who.
Report users
Standard setters
Regulators Report preparers
Support
Council
10
11
how.
■ Over 80 businesses testing <IR> Framework
■ Includes Investor Network
Pilot Program Pilot Program
12
Examples
13
14
when.
15
Sep – Dec 2011
Conceptual Framework 214 responses
Milestones
16
Milestones
May 2011
Summary of comments
17
Jul 2012
Draft outline
Milestones
18
Sep/Oct 2012
Yearbook Examples database
Milestones
19
Draft Framework Prototype Q4 2012
Prototype
Milestones
20
Topic-specific papers
Milestones
21
Topic-specific papers
Milestones
business model, value, capitals, materiality, connectivity
22
Apr 2013
Consultation Draft
Consultation Draft
Milestones
23
Milestones
Jun 2013
yearbook
24
Dec 2013
Version 1.0
Framework Version 1.0
Milestones
learn more.
@Lisa_E_French lisa.french@theIIRC.org
top related