A guide to understanding annual reports: listed companies

RIS ID

91611

Publication Details

Luckins, J., Abeysekera, I., Chew, T., Egan, T., Ghandar, A., Hardidge, D., Jakubicki, P., Lee, A., Pratt, D., Richards, M., Ridley, C., Row, V., Shying, M. & Subramaniam, R. (2012). A guide to understanding annual reports: listed companies. Southbank, Australia: CPA Australia.

Link to publisher version (URL)

CPA Australia

Abstract

[extract] What is an annual report?

The annual report comprises information about the company, and some commentators believe that it is the primary source of information about a company's activities and strategies. The peak body of Australia's senior finance executives (the G100) publication Reporting to Shareholders - A Good Practice Guide (May 2008) states the primary purpose of the annual report is accountability, particularly to shareholders.

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