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IPSASB MEETING Ian Ball
Lisa French Ian Carruthers
Integrated Reporting
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what <IR> explained
who Council members
how Framework, Pilot Program, Database
when Milestones
Overview
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what.
<IR> explained
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Financial reporting
CONCERNS
• Volume and complexity
• Historical focus
• Financial statement focus
<IR> explained
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Financial reporting
CONCERNS
• Limited uptake
• Weak investor link
Non-financial reporting
<IR> explained
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Non-financial Financial
strategy governance
performance prospects
Financial reporting
<IR> explained
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Non-financial reporting
concise communication of value
(investor audience)
strategy governance
performance prospects
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who.
Report users
Standard setters
Regulators Report preparers
Support
Council
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how.
■ Over 80 businesses testing <IR> Framework
■ Includes Investor Network
Pilot Program Pilot Program
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Examples
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when.
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Sep – Dec 2011
Conceptual Framework 214 responses
Milestones
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Milestones
May 2011
Summary of comments
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Jul 2012
Draft outline
Milestones
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Sep/Oct 2012
Yearbook Examples database
Milestones
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Draft Framework Prototype Q4 2012
Prototype
Milestones
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Topic-specific papers
Milestones
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Topic-specific papers
Milestones
business model, value, capitals, materiality, connectivity
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Apr 2013
Consultation Draft
Consultation Draft
Milestones
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Milestones
Jun 2013
yearbook
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Dec 2013
Version 1.0
Framework Version 1.0
Milestones
learn more.
@Lisa_E_French lisa.french@theIIRC.org
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