2008年，隨著金融危機(jī)席卷全球，人們對(duì)現(xiàn)有的企業(yè)報(bào)告價(jià)值顯得更加擔(dān)憂,在信息超載的情況下居然缺乏金融危機(jī)預(yù)警的信息,企業(yè)無(wú)法完整地披露其運(yùn)營(yíng)全景,尤其是使諸如風(fēng)險(xiǎn)、機(jī)遇等關(guān)鍵信息難以得到有效的整合,整合現(xiàn)有各種財(cái)務(wù)與非財(cái)務(wù)報(bào)告已成為當(dāng)今全球會(huì)計(jì)變革的重要議題之一。在這種背景下，國(guó)際會(huì)計(jì)界提出了編制企業(yè)“整合報(bào)告”（Integrated Reporting）的創(chuàng)新性設(shè)想，希望將公司財(cái)務(wù)信息與環(huán)境保護(hù)、社會(huì)責(zé)任履行和公司治理等其他方面的信息加以有效整合，共同披露，以便能夠更好地綜合反映企業(yè)價(jià)值創(chuàng)造和可持續(xù)發(fā)展的能力。

Integrated reporting (IR)作為P3的考點(diǎn)之一，會(huì)如何出現(xiàn)在考試中呢？來(lái)看看考官的回答。

Integrated reporting (IR) has been developed and promoted by the International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, standard setters, the accounting profession and non-governmental organisations. IR has been introduced to the syllabuses of many of the Professional level papers. This article aims to show how the idea of integrated reporting is relevant to the Paper P3 syllabus.

IR has many elements which easily relate to Paper P3. The definitions of IR is:

·A concise communication of an organisation’s strategy, governance and performance.

·Demonstrates the links between its financial performance and its wider social, environmental and economic context.

·Show how organisations create value over the short, medium and long term.

It is useful to imagine yourself investigating a company about which you know nothing to decide whether or not you want to invest in it. Going to the latest annual report and financial statements would probably be your starting point, but you will be left with many unanswered questions – certainly if the company shows the minimum information required by law and the accounting and financial reporting standards. You will learn relatively little about the company’s business activities (though segmental reporting helps), their competitors, their future plans or how they intend to achieve sustainable competitive advantage. IR aims to fill the gaps so that existing or prospective investors better understand the company.

An article entitled 'ACCA embeds integrated reporting' (see 'Related links') suggests that the following IR Content Elements are particularly relevant to Paper P3:

·Organisational overview and the external environment

·Opportunities and risks

·Strategy and resource allocation

·Business model

·Future outlook

網(wǎng)校為廣大學(xué)生提供免考科目預(yù)評(píng)估服務(wù)，您可以點(diǎn)擊按鈕進(jìn)行評(píng)估申請(qǐng)。

更多內(nèi)容：2017年ACCA招生方案