Which Statement Concerning Integrated Reporting (IR) Is Not True

question 20

Multiple Choice

Which statement concerning Integrated Reporting (IR) is not true?

• A) IR enables an organisation to communicate its value creation over time.
• B) An integrated report is a detailed and long written report provided for the benefit of shareholders.
• C) An integrated report is built around an organisation's strategy.
• D) IR provides information over the short, medium and long term.

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Definitions:

Interest Rates

The amount charged, expressed as a percentage of principal, by a lender to a borrower for the use of assets.

Swiss Franc

The official currency of Switzerland and Liechtenstein, known for its stability and as a safe-haven currency.

Depreciate

A decrease in the value of an asset over time, often due to wear and tear or obsolescence.

Dollar-Pound Exchange Rate

The rate at which the currency of the United States can be exchanged for the currency of the United Kingdom.