There are eight Content Elements in the International Integrated Reporting Framework (IIRF). The element that covers the basis of presentation refers to:
A) the organisation's business model.
B) challenges and uncertainties the organisation is likely to encounter in preparing its financial statements.
C) how the organisation's governance structure supports its ability to create value in the short, medium and long term.
D) how the organisation determines what matters to include in the integrated report and how such matters are quantified or evaluated.

Question

Quizplus · Accepted Answer

The Basis of Presentation element of the IIRF looks at how an organisation determines what matters to include in the integrated report and how such matters are quantified or evaluated.

There Are Eight Content Elements in the International Integrated Reporting