accounting-The ‘Integrated Financial Reporting’ framework


The ‘Integrated Financial Reporting’ framework is having a
significant global impact on financial report preparation in recent years.
Using the authoritive literature, discuss how the ‘Integrated Financial
Reporting’ framework will improve corporate accountability to stakeholders.
Provide examples to substantiate your discussion.

Key factors to keep in mind when writing your essay are:

The essay should be approximately 1,500 words in length
(excluding appendices, tables, diagrams and references) and conform to the
marking guide provided.

• Ensure that all in-text references are accurate and comply
with the Harvard referencing style. you use only credible sources appropriate
to your level of studies. Wikipedia, for example, is not a credible source. A
Reference list of works of all works cited in your essay must be provided.

• Ensure you use accurate your spelling and grammar. It is
often best to state things simply and clearly rather than using complicated
language in the wrong context.

• An essay should begin with an introduction, which outlines
key arguments and defines key terms.

Make it clear in the first paragraph how you are planning to
address the question.

• Each paragraph should contain a topic sentence (what
summarises the main idea in this paragraph) and be followed by supporting
sentences (and citations), which expand and provide more detail on the idea
raised. A common student mistake is to write topic sentence after topic
sentence. This makes essays seem like they are jumping from one idea to the
next and will often attract feedback stating “no depth”.

The supporting sentences are crucial to examine the initial
idea in more detail and demonstrate an argument along with understanding.
Ensure you examine each idea in enough detail – examine the idea fully before
moving on.

• Remember that the marker can only mark what you actually
said on the paper, not what is

in your head or what you “meant to say”. For this reason, it
is essential to review your own work in order to reveal flaws in structure or

• Conclusions should never introduce new ideas, but instead
should summarise the arguments and leave the reader with a resounding “take
home message”, hopefully convincing them you have answered the question.

• The most common criticism faced by students in this unit
is not answering the question.

Discussion around a topic is not answering the question. It
is often a helpful technique to use the essay question as part of your essay
structure. You are the bouncer at the door of your own essay: choose which
ideas get in. Choose the ideas that directly address the question.

Marking criteria

An extensive range of texts, internet sources, professional
and academic journals.

Well structured. Conclusions are argued in a very persuasive
manner. Length is within the set limits.

Critically chooses information and clearly integrates it to
support the conclusions reached.

Excellent in-text citation, paraphrasing and reference.

Writing is clear and error-free, demonstrating superior
written communication skills.



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