DISCLOSURE IN FINANCIAL REPORTS BECAUSE OF THE EXTENT TO WHICH THEY DISAGGREGATE FINANCIAL IMFORMATION INTO MEANINGFUL AND OFTEN REVEALING GROUPS.DISCUSS Word Count: 2554 Lecturer: MR LIM KAIM SOON Batch number: BAFE1 1232A SUBMISSION DATE: 24th NOVEMBER 2014 TABLE OF CONTENT Executive Summary 1a Discuss the objectives of segmental information in annual reports 1b Discuss the requirements for the disclosure of segmental information in annual reports 2a (i) Based on the
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account: 2348 Contents Introduction 3 Part I 3 The Combined Code 2003 3 Cases 5 1.Cadbury Code Report–(1992) Maxwell &Polly Peck 5 2.Cadbury Code Report (1992)-BCCI 6 3.Greenbury Report (1995)-British Gas 7 4.Hample report (1998) 7 5.Turnbull report (1999)-Barings 7 6.Higgs & Smith Report (2003)-Enron‚ WorldCom and Tyco 8 Part II 9 Conclusion 9 References 11 DEVELOPMENT OF THE UK CODE OF CORPORATE GOVERNANCE
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ZZZZ Best Company Case Ernst and Whitney never issued an audit opinion on financial statements of ZZZZ Best but did issue a review report on the company’s quarterly statements for the three months ended July 31‚ 1986. How does a review differ from an audit‚ particularly in terms of the level of assurance implied by the auditor’s report? While both a review and an audit are attestation services provided by CPAs. A review and an audit differ in that a review does not offer the level of assurance
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Agnes Wong Professor Coyle Auditing-Case Write Up 30 September 2014 The Leslie Fay Companies Case Summary The Leslie Fay Companies is a women’s apparel manufacturer headquartered in New York‚ but with its accounting offices located in Pennsylvania. The company performed business in a way that did not utilize modern computerized systems to track sales and growth‚ but in an old-fashioned way that yet‚ still let them perform well in their revenues and earnings. The major names in this case include
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food services company‚ based in Finland‚ that seeks to grow with an optimistic view on it’s already firm grasp on the food service industry ("Frazer‚" n.d.). This paper will discuss the accounting standards‚ external auditing standards‚ and annual reports of the Caribou Company and Frazier Group. A brief comparative analysis will be conducted between select data from the financial statements of these two companies‚ including profitability and financial position. Accounting Standards. For Caribou
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communities including children living with HIV/AIDS. As mandated by the Securities and Exchange Board of India (SEBI)‚ a standalone Business Responsibility Report (BRR) forms part of the Annual Report and is available on the Company’’s website http://www.cipla.com/Home/About-Us/Caring- for-the-Enviroment.aspx. The BRR contains a detailed report on Business Responsibilities vis-a-vis the nine principles of the National Voluntary Guidelines on Social‚ Environmental and Economic Responsibilities of
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provided to be able to render a report of the financial statements audited stating that it is free from any misstatement. GAAS are divided into three categories such as the general standards‚ the standards of fieldwork and standards of reporting. Auditors can render reports of the financial statements audited in four ways. The report render can either be qualified opinion‚ unqualified opinion‚ adverse opinion and disclaimer of opinion. Auditors who considered the report to be free from any material
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What’s brewing at Whitbread? In the annual report for 1999/2000 Whitbread Plc reported a total turnover of £2.9 billion with operating profit of £332 million. The sale of beer‚ one of seven business units‚ accounted for approximately 38% of turnover. Other important revenue was generated by closely allied businesses such as pubs and restaurants. Ten years later and the Annual Report of 2009/10 showed a markedly different company. Total revenue was £1.44 billion and‚ despite a 250 year history
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|10 Tips for Writing a Great Annual Report | |By Kivi Leroux Miller | |Even though nonprofit organizations aren’t required to produce annual reports like publicly traded companies are‚ most nonprofit | |managers recognize the value of producing one. Annual reports can help you demonstrate your accomplishments
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the annual report at DTCC”‚ Goldstein (2005) points out the reason why communication opportunity and unique marketing should be seized. This article is related to the report of efficiently communicating of the annual report; however‚ it is not a useful source for its limited relevance and potential bias. This article is about marketing process and communication. Goldstein (2005) argues that annual report cannot reach readers whatever in which form‚ online or printed‚ if the report is not modern
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