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Chapter_5-1 - Chapter 5 Business performance analysis(1 Why...

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Chapter 5: Business performance analysis (1) ¡ Why are accounts filed and published? ¡ Operating and financial review ¡ Accounting policies ¡ Financial highlights ¡ Ratio analysis ¡ Trend analysis ¡ Non-financial performance indicators
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Why are accounts filed and published? ¡ limited companies prepare their annual reports and accounts to keep shareholders informed about financial performance and the financial position of the business. ¡ the annual report and accounts of a public limited company now requires disclosure of a great deal of both financial and non-financial information in addition to the financial statements. ¡ the annual report and accounts allow evaluation of a public limited company in a wider context than was latterly possible from the sort of financial information traditionally required by the shareholders.
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The Key Reports And Statements Within A Company’s Annual Report And Accounts The Key Reports And Statements Within A Company’s Annual Report And Accounts
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Performance Review (1) ¡ the main aims of a business performance
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