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Summary of important points from this lecture

(US: the takeaways)


A companys annual report contains:
Directors statement and Directors Report
Financial statements comprising
Statement of Financial Position (balance sheet)
Statement of Profit or Loss and Other Comprehensive Income
Statement of Changes in Equity
Statement of Cash flows
Notes
Auditors Report
Corporate Governance Statement (ASX)
Shareholder information
Compliance with IFRS and True and Fair View are required
Other stuff Overview at front, pictures, graphs, blurb.

Summary of important points from this lecture


(US: the takeaways)
Correction of errors
Post balance date events
Materiality

Summary of important points from this lecture


(US: the takeaways)
Become familiar with what goes where in the
financial statements
Example:

Asset revaluation reserve


Prepayments
Trade and other payables
Trade receivables