大二会计学hhts9e chge第4章财务报表列报重视年度报告作为沟通工具作用.pdfVIP

Appreciate the role of annual reports as a communication tool Copyright ©2014 Pearson Education. 2 Annual reports as a communication tool •Top source of information for shareholders, lenders, potential investors etc. •Provide information about the from visions, goals to financial information and changes in strategy. •Substance over form Copyright ©2014 Pearson Education. 3 Typical structure of an annual report