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The implications of this growth in narrative reporting for the ordinary shareholder

论文作者:留学生论文论文属性:学期论文 termpaper登出时间:2010-06-02编辑:anne点击率:1668

论文字数:1333论文编号:org201006021254369288语种:英语论文 English地区:英国价格:$ 33

关键词:narrative reportMarks & SpencerSuggestionfinancial statementstrategicshareholders’ equity

1 Introduction
Narrative reporting is a text descriptions or details data to items listed in a balance sheet, income statement, cash flow statement and changes in owner's equity statements, as well as the failure in these statements listed in the item descriptions. Narrative reporting is an important part of the financial statements. Narrative reporting is an increasingly important feature of corporate reports, providing an opportunity for directors to set out a clear and balanced analysis of the strategic position and direction of their business. It is pleasing to see that many companies are reporting beyond simple compliance with the law and moving towards best practice.
The following paragraphs will discuss the implications of this growth in narrative reporting for the ordinary shareholder and the effect of narrative reports. So that we can give some Suggestions as to how the usefulness of narrative reporting could be increased.

Contents
1 Introduction…………………………………………………………2
2 Overview of the Marks & Spencer……………………………………………2
3 Effect of narrative reports……………………………………………………3
4 Suggestions of improvement……………………………………………………5
5 Conclusions……………………………………………………………………6
6 Appendixes………………………………………………………………9
7 References………………………………………………………………10
References
[1] M&S 2008/2009 annual report
[2] VF 2009 annual 英国论文网www.51lunwen.orgreport
[3] Scott W R.2000.Financial Accounting Theory.2nd ed.Scarborough,Ontario:Prentice Hall Canada Inc,160~161
[4]AAA:1977,Accounting Theory and Theory Acceptance

代写需求
论文题目:discuss the implications of this growth in narrative reporting for the ordinary shareholder
论文语种:英文
您的研究方向:会计
是否有数据处理要求:否
您的国家:英国
您的学校背景:
要求字数:1200
论文用途:本科课程论文 BA Assignment
是否需要盲审(博士或硕士生有这个需要):否
补充要求和说明:Your discussion should include the following:
• A brief summary of the current regulatory requirements for narrative reports within the annual report.
• The usefulness of these narrative reports, and whether the balance between narrative reports and financial data is appropriate.
• Examples from company accounts to illustrate the points you are making. The examples should be supported by extracts from the relevant company accounts, included within an appendix. This appendix should only be included in the hard copy, and should not be submitted electronically.
• Suggestions as to how the usefulness of narrative reporting could be increased
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