You should collect a number of published financial statements to see examples of layouts and the language used. It is also a good way of becoming familiar with the requirements of reports. In the UK you can write to the company you are interested in. The reports are usually sent free of charge. (i) Try a number of reports in a similar industry to see how they differ in accounting policies. (ii) Try reports from different industries to see how they reflect the different businesses. (iii) Try some foreign companies and compare the layouts and contents. (iv) Look for examples of corporate governance statements.