CIMA Financial Strategy F3 Question # 15 Topic 2 Discussion

CIMA Financial Strategy F3 Question # 15 Topic 2 Discussion

F3 Exam Topic 2 Question 15 Discussion:
Question #: 15
Topic #: 2

Which of the following explains an aim of integrated reporting in accordance with The International Framework as issued by the International Integrated Reporting Council?


A.

To highlight the need for greater reporting of performance to stakeholders in a greater level of detail than at present.


B.

To support decision making and actions that focus on creating value over the short, medium and long term.


C.

To integrate the various accepted accounting practices of member bodies into a single, unified code of accounting principles.


D.

To highlight the separation of strategy, governance and financial performance in a social, environmental and economic context.


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