Transcription of INTEGRATED REPORTING - CIMA
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INTEGRATED REPORTING - CIMA
Chartered Institute ofManagement AccountantsChartered Institute ofManagement Accountants INTEGRATED REPORTING in the Public Sector<IR> INTEGRATED REPORTINGABOUT CIMA Chartered Institute of Management Accountants (CIMA)The Chartered Institute of Management Accountants, founded in 1919, is the world s leading and largest professional body of Management Accountants, with more than 227,000 members and students operating in 179 countries, working at the heart of business. CIMA members and students work in industry, commerce, the public sector and not-for-profit organisations.
Maritime and Port Authority of Singapore, Singapore 12 Auditor-General of South Africa (AGSA) 12 The Crown Estate, UK 12 ... and/or destroys value for others (for example, salary payments create value for employees) and, to the extent it affects the organisation’s ability to create value for itself in the future, the
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