Description
CAS3701 Assignment 6 Due 28 June 2024
Assessment 6 – PART B – CASE STUDY
Due date – 28 June 2024
This is a group assessment and must be completed by all members of the group.
NOTE THE FOLLOWING SUBMISSION INSTRUCTIONS
1. All submissions must be typed.
2. Use Font Arial and Font size 11
3. References should be made to page numbers in the and AFS.
4. Provide a list of references used, in line with the Harvard Referencing method.
Part 1
The seven guiding principles of the Integrated Reporting Framework (IRF) which impact the presentation of the are as follows:
– Strategic focus and future orientation
– Connectivity of information
– Stakeholder relationships
– Materiality
– Conciseness
– Reliability and completeness
– Consistency and comparability
The qualitative characteristics of the IFRS Conceptual Framework (IFRS) which impact the presentation of the annual financial statement (AFS) are as follows:
– Relevance
– Faithful Representation
– Comparability
– Verifiability
– Timeliness
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