Which Guiding Principle of Integrated Reporting Attempts to Moves from the Historical

question 18

Multiple Choice

Which guiding principle of integrated reporting attempts to moves from the historical perspective to the long-term perspective?

• A)Strategic Focus
• B)Connectivity of Information
• C)Responsiveness and Stakeholder Inclusiveness
• D)Conciseness, Reliability, and Materiality

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Definitions:

Trading Investments

Assets that a company holds primarily for the purpose of selling them in the near term to generate income.

Subsidiary Company

A company that is controlled by another company, known as the parent company, through majority ownership or significant influence.

Investee Company

A company in which an investor holds a significant interest but not controlling stake.

GAAP

A set of widely adhered to accounting norms and standards that guide financial reporting, known as Generally Accepted Accounting Principles.