Understanding the IIRC framework through the perspective of accounting profession and international organisations
by Ioana-Maria Dragu
International Journal of Social Entrepreneurship and Innovation (IJSEI), Vol. 4, No. 4, 2017

Abstract: The international IR framework generated high interest from accounting professional bodies, international organisms/organisations that provided feedback for the first consultation draft framework issued by the IIRC. The main impact accounting profession and international organisations had on integrated reporting is materialised in the suggestions made for the consultation draft framework initially issued by IIRC in 2013 (IFRS, IASB, ICAEW, IFAC, ACCA, FEE, CIMA, CDSB, GRI, etc.). The IIRC received a total of 359 responses to the consultation draft framework, out of which 25 come from accounting professional bodies and members of accounting profession at international and national level. For the purpose of the current research, we considered the most prominent representatives of accounting profession and international organisations. Further on, we are going to explain the reaction of the most important organisations/accounting professional bodies/members of accounting profession with respect to the release of the IR consultation draft framework.

Online publication date: Fri, 26-Jan-2018

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