QUESTION 3 (15 MARKS)

(i)

In accordance with the International Integrated Reporting Framework, explain the

purposes and benefits of integrated reporting.

(4 Marks)

(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.

(7 marks)

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

(2) issues or problems in its application.

(4 Marks)

(Total: 15 Marks)