Back to basics: what good corporate reporting looks like

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. Which of these is not a factor when considering materiality?

  2. Which of these is not a factor when considering completeness of information?

  3. Is including estimates in a corporate report appropriate?

  4. What does comparability mean?

  5. If an expert were to look at a corporate report, what should they be able to do?

  6. What is the key difference between a non-financial report and the financial statements?

  7. What should management avoid including?

  8. What should the business model description allow investors to assess?

  9. Which of these is not one of the six capitals of integrated reporting?

  10. What is the major conflict when preparing corporate reports?