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Technical

Integrated Reporting Logo cgma

  Kaplan Publishing Limited |   $55.00 - 65.00 |   CPE: 1.5 |   AICPA |   Feb 2015 |   Finance |   AICPA Store

This CPE course is included in the 50+ hours of CGMA Strategic Management Accounting. It can also be purchased individually or as a part of Corporate Financial Strategy.

Financial statements provide historic financial information, but they do not provide a full picture of how the entity is performing. This CPE course explores information relating to other aspects of an entity's performance. GRI guidelines suggest that entities should also disclose economic, environmental and social performance indicators. Integrated Reporting communicates to providers of financial capital the information they need for financial stability and sustainability. This course also details the history and function of the International Integrated Reporting Council, and how GRI guidelines and/or the ‹IR› framework should be presented to stakeholders.

Topics Discussed

  • Limitations of financial statements for incorporated entities, prepared in accordance with international accounting standards, to reflect the value and stewardship of the non-financial capital base
  • Principles and scope of reporting social and environmental issues

Learning Objectives

When you complete this course, you will be able to:

  • Recognize the limitations of financial statements
  • Identify principles and scope of reporting social and environmental issues (e.g. Global Reporting Initiative's Sustainability Reporting Framework and International Integrated Reporting Council guidance)

Who Will Benefit?

  • CGMA exam candidates
  • Management accountants wanting to develop skills in corporate financial strategy

DISCOUNTS

CGMA designation holders qualify for additional discounts on this product. In order to receive your special pricing, you must be registered and signed in. View the complete list of development products available on CGMA.org.

Topics covered:
  • Management accounting: CGMA exam preparation: CPA pathway to CGMA, Intermediate
  • Management accounting: Technical: Management reporting & analysis: Management reporting, Intermediate
  • Financial accounting & reporting: Technical: Non-financial reporting: Integrated reporting, Intermediate
  • Management accounting: Technical: Management reporting & analysis: Integrated reporting, Intermediate
Who Will Benefit?
  • CGMA exam candidates
  • Management accountants wanting to develop skills in corporate financial strategy
Key Topics
  • Limitations of financial statements for incorporated entities, prepared in accordance with international accounting standards, to reflect the value and stewardship of the non-financial capital base
  • Principles and scope of reporting social and environmental issues
Learning Objectives

When you complete this course, you will be able to:

  • Recognize the limitations of financial statements
  • Identify principles and scope of reporting social and environmental issues (e.g. Global Reporting Initiative's Sustainability Reporting Framework and International Integrated Reporting Council guidance)

This CPE course is included in the 50+ hours of CGMA Strategic Management Accounting. It can also be purchased individually or as a part of Corporate Financial Strategy.

Financial statements provide historic financial information, but they do not provide a full picture of how the entity is performing. This CPE course explores information relating to other aspects of an entity's performance. GRI guidelines suggest that entities should also disclose economic, environmental and social performance indicators. Integrated Reporting communicates to providers of financial capital the information they need for financial stability and sustainability. This course also details the history and function of the International Integrated Reporting Council, and how GRI guidelines and/or the ‹IR› framework should be presented to stakeholders.

Comments/Reflections