CIMA Exam CIMAPRA19-F03-1 Topic 7 Question 81 Discussion

Actual exam question for CIMA's CIMAPRA19-F03-1 exam

Question #: 81
Topic #: 7

Acompanyispreparing anintegrated report according to the International Framework as issued by the International Integrated Reporting Council.

Which THREE of the following should be included in the report?

AAn of how the organisation's governance structure supports its ability to create value in the short, medium and long term.

BA detailed analysis of the organisation's business model.

CThe challenges and uncertainties that the organisation is likely to encounter in pursuing its strategy.

DA comparison of the key elements of its financial statements with those of its main competitor.

EA summary of the key issues discussed by directors in main board meetings.

Show Suggested Answer

Suggested Answer: A, B, E

by Nichelle at Mar 04, 2024, 04:28 AM

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Renea

1 days ago

A, C, and E seem like the most important elements to include in an integrated report. The governance structure, key challenges, and board discussions are crucial for understanding the company's value creation.

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Rashad

9 days ago

I'm not sure about D and E. They seem more focused on external comparisons rather than internal value creation.

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Armanda

10 days ago

I agree with Kathrine. Those elements are crucial for providing a comprehensive view of the organization's performance.

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Kathrine

12 days ago

I think A, B, and C should be included in the report.

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