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WORKSHOP on INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION <IR> – an Untilled Field Ian Ball International Integrated Reporting Council September 2014. Who is the IIRC?. Regulators. Investors. Standard setters. Companies. Accounting. NGOs.

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slide1

WORKSHOP on

INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION

<IR> – an Untilled Field

Ian Ball

International Integrated

Reporting Council

September

2014

slide2

Who is the IIRC?

Regulators

Investors

Standard

setters

Companies

Accounting

NGOs

Chair: Prof Mervyn King

CEO: Paul Druckman

slide4

The Framework: Fundamental Concepts

The Value Creation Process

where do intangibles fit
Where do intangibles fit?
  • Why the untilled field?
  • Does the field have well-defined boundaries?
  • What count as good examples?
  • How do we identify the best “measures”?
  • The “unique story”/comparability trade-off
  • Intellectual capital, human capital and social and relationship capital – does the categorization work?
final comments
Final Comments
  • Attribution theory
    • In reporting
    • In relation to outcomes
  • Public sector application
    • Initial focus of <IR>
    • Pioneer network
  • Regulation
    • Not yet…
slide21

International

Integrated Reporting

Council