measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting
concise narrative statements. They are likely to refer to and depend on documents produced by other organisations or partners, including ones that do not explicitly refer to the issuance or issuer but that
technical and practical areas, as well as having participated in several international workshops. Internal training for inspectors • A workshop led by a consultant from the UK Financial Reporting Council
• Forward looking – to ensure that historic information in the mainstream report is complemented with narrative on the future impact of environmental information Top Tips for Achieving Good Practice Key steps
narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of products or services being sold or to the introduction of new products
statements disclose material changes in net sales or revenues, provide a narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of
- - - - - - Member of fund investment committee - - - - - - Fund manager - - - - - - Investment Consultant /1 - - 3 - 4 10 Other Professionals Auditor /2 - - - - 1 - Financial advisor - - - - - - Supervisor of
(UNOFFICIAL TRANSALTION) Qualifications of Applicants for Approval of Investment Consultant on Complex Products Type 1 No. Relevant Knowledge Qualifications List of Required Examinations1 (1
ACMF Pass Under ASEAN Capital Market Professional Mobility Framework. Qualifications of the Applicant for Approval as ASEAN Investment Consultant No. Relevant Knowledge Qualifications Required
(UNOFFICIAL TRANSLATION) Qualifications of Applicants for Approval of Investment Consultant on General Products No. Relevant Knowledge Qualifications List of Required Examinations1 (1) Fundamental