The Report
With the increase in complexity of corporate reporting, the issue of how companies communicate with stakeholders is becoming ever more important. This increase in complexity has come at the same time as intangible assets have become increasingly important to business. The authors argue that since, as is generally accepted, traditional accounting communicates the existence of intangible assets inadequately, companies have apparently sought to use other means, such as words and pictures.
This report looks at the reporting practices of FTSE 100 companies, including: the trend towards companies producing both an Annual Report and an Annual Review; the potential for readership confusion between the two documents; and the relatively high proportion of pictures in the Annual Review. The research identifies that words and pictures are being used to communicate business intangibles, such as products and management.
The report concludes with policy implications and areas requiring further research. It is hoped that this research will alert accountants to the communicative importance of discretionary words and pictures, and to the ways in which this narrative and visual material can supplement the financial statements.
This report can be ordered in hard copy or downloaded in PDF format. There is also an Executive Summary to give a brief overview of the report.
ISBN 978-1-904574-21-1
EAN 9781904574211
Price £15.00
To access the order form, please click on the link below.
Order Form
To view the Executive Summary, please click on the link below
Executive Summary
To view the whole report, please click on the link below
Full Research Report
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