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Secondly, they need to analyze the profitability, the change of share price and development prospects to decide whether or not to transfer shares. We have already mentioned profitability and the change of share price above, so we explain how to search useful information about development prospects from annual report. For example R&d input, etc. can represent development prospects of a company and we can find R&d input in annual report. 

Thirdly, they need to analyze the assets profit level, bankruptcy risk and competition ability in order to investigate operator performance, which mainly are shareholders information demands. Shareholders need to investigate operator performance to evaluate the performance of the executives, even employment, dismissal executives and so on.

Finally, they need to analyze financing situation to decide dividend distribution policy, which are also mainly shareholders information demands. Financing situation also can be analyzed by annual report (Stanton & Stanton, 2002). Therefore, shareholders and investors need so many information for their decision-making and annual are increasingly important. 

Although different companies have different characteristics of annual report, they also have common key features. Firstly, most companies choose sheet and charts to show its necessary financial data and others information is showed by words. Such as, Balance sheet, Income statement and Cash flow statement are presented by charts or graphs, while report notes and other related information are presented by words (ASA, 2011).

Secondly, all annual report should be based on four basic Accounting Assumptions: Main body of accounting assumption, going-concern assumption, accounting periodicity assumption and monetary measurement assumption. Accounting entity refers to specific unit of accounting service work, is the space range of accounting recognition, measurement and reporting. In order to provide information which reflects financial position, operating results and cash flows to help decision-making, annual report must define the space range of accounting recognition, measurement and reporting. Going-concern assumption refers to the accounting subject production and operating activities of the terms will continue and in the foreseeable future will not collapse settlement. In accounting periodicity assumption, the enterprise shall divide accounting period, account and prepare financial reports. Monetary measurement assumption refers to by money value reflects the accounting subject production and operation activities.

Finally, truth and fairness should be emphasized in every corner of the annual report. Only annual report is truth and fairness, is it useful to investors and other potential investors. 

GPT’s Annual Financial Report in 2011 mainly includes following sections: corporate governance, annual financial report of general property trust, annual financial report of GPT management holdings limited, supplementary information and directory (GPT Group, 2011).

This section has introduced GPT’s basic corporate governance structure and mainly showed following contents: role and responsibilities of the board an本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。