​Which of the Following Is True of Integrated Reporting

question 88

Multiple Choice

​Which of the following is true of integrated reporting?

• A) ​Integrated reporting occurs when an organization combines its annual report with its sustainability report to form one combined report for all stakeholders.
• B) ​Integrated reporting is not required to follow any particular set of rules when preparing the information contained within the report.
• C) ​In most countries and business environments, integrated reporting is not required to have the report contents verified by an independent third party.
• D) ​Integrated reporting regulations have been under development since the early 1910s.

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Definitions:

Cash Flow

The net amount of cash and cash-equivalents being transferred into and out of a business, reflecting the company's operational, investing, and financing activities.

Financing Activities

Transactions and business events that affect long-term liabilities and equity of a company, including issuance of shares, buyback of shares, and loans taken or given.

Operating Activities

Business activities directly related to the production and delivery of goods and services.

Depreciation

The process of allocating the cost of a tangible asset over its useful life, reflecting the asset's wear and tear, deterioration, or obsolescence.