Question: (i) In accordance with the International Integrated Reporting Framework, explain the purposes and benefits of integrated reporting. (ii) The International Integrated Reporting Framework (January 2021)

(i) In accordance with the International Integrated Reporting Framework, explain the purposes and benefits of integrated reporting.

(ii) “The International Integrated Reporting Framework (January 2021) superseeds the The International Integrated Reporting Framework (December 2013). This latest version applies to reporting periods commencing 1 January 2022. Earlier application is welcome.”

(Preface, The International Integrated Reporting Framework (January 2021))

Discuss what are the Guiding Principles and Content Elements in the latest International Integrated Reporting Framework 2021.

(iii) Discuss the extent of Integrated Reporting application in Malaysia and describe two

(2) issues or problems in its application.

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