Accountancy and International Perspectives on Integrated Reporting

Abstract

The aim of the IIRC is to break down all the country and industry barriers through adoption and implementation of integrated reporting; ultimately obtaining a common set of standards that would define IR as the “corporate reporting norm” (IIRC, 2013, p. 1). FEE highlights that regulators should have a crucial role in the evolution of IR, as well as the global standard setters.1