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.
both between the different forms of capital and over time. Financial capital The pool of funds that is: • available to an organisation for use in the production of goods or the provision of services • obtained through financing, such as debt, equity or grants, or generated through operations or investments. Manufactured capital
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