Integrated reporting is more than just reporting

Written on Feb 13, 2020

The current integrated reporting model is about more than just reporting on social accountability, writes Laura Hay, CPA, in the January/February issue of CPA Voice; it has evolved to a focus on broadening the consideration of factors that enable a business to create value.

“In a knowledge economy, new ways of doing business are not captured as elegantly in a financial reporting model designed for an industrial economy,” she writes. “So, much value created is not captured on the traditional balance sheet.”

Read more about the framework of integrated reporting in the article now.

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Did you know that reading CPA Voice can help you satisfy your CPE requirement? No matter your location or the time of day you can gain CPE credit with each issue.

Every edition includes a 12-question self-assessment exam covering content from that issue. Receive a grade of 75% or higher and you’ll earn one hour of CPE credit in specialized knowledge.

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January/February 2020 exam

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