Which of the following statement/s about an Integrated Reporting Framework is/are true?i . It is concerned only with six capitals: financial, manufactured, intellectual, human, social and relationship and natural.ii It is only concerned with non-financial information.iii. It can provide information useful for making decisions.Select one:Select the correct definitioni and iiii and iiiii and iii

An Integrated Reporting FrameworkSelect one:Select the correct definitionAll of the other answers givenDoes not requires Integrated ThinkingCan link with the Integrated Development Agenda (which is based on Māori belief and value systems).Has a focus only on financial capital.

ndicate whether the following statement is true or false: The objective of the Conceptual Framework for Financial Reporting (the CF) is to provide financial information about the entity that is useful to the users in making decisions about providing resources to the entity.Select one:TrueFalse

Which of the following is excluded from the scope of the Conceptual Framework?Group of answer choicesDescriptions of the measurement bases used in financial reporting.Qualitative characteristics of useful financial informationThe objective of financial reportingThe components of a complete set of financial statements and their presentation requirements

The IIRC provides the integrated reporting framework that connects financial reporting and sustainability reporting via disclosure of the value created by the six capitals.Group of answer choicesTrueFalse

Which statement is true about the Conceptual Framework?Group of answer choicesAll of these statements are true about the Conceptual FrameworkThe Conceptual Framework describes the concepts for special purpose financial reportingThe Conceptual Framework is not a StandardIn the case of conflict, the requirements of the Conceptual Framework prevail over the IFRS