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

significant implications for fuel retail ing, with a likely hollowing out of metropolitan fuel stations and dispersal of the industry profit pool to other commercial and home service locations. • We estimate

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

• 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

, an auditor understood the production process through flow charts and narrative. However, an auditor did not identify key controls and or assertions from each control system. Furthermore, an auditor did

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