ABSTRACT

The first G4 booklet, Reporting Principles and Standard Disclosures, now comes in to play. There are two types of principles which should form a basis for your reporting: Principles for Defining Report Content (Figure 8) and Principles for Defining Report Quality (Figure 9). The principles themselves are the same as those in G3, but given the different nature of G4, the application of them may be a little different.