CIMA Fundamentals of financial accounting BA3 Question # 38 Topic 4 Discussion

CIMA Fundamentals of financial accounting BA3 Question # 38 Topic 4 Discussion

BA3 Exam Topic 4 Question 38 Discussion:
Question #: 38
Topic #: 4

Which TWO of the following are principles of the Integrated Reporting Framework?


A.

Focus solely on financial KPIs


B.

Forward-looking


C.

For entity's internal use


D.

Rules-based


E.

Reports on governance


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