E4-13A. (Learning Objective 1: Identifying key elements of an annual report) For each of the following items,

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E4-13A. (Learning Objective 1: Identifying key elements of an annual report) For each of the following items, identify which section they would typically appear in on an annual report.

Use (1) for corporate information, (2) for analysis and commentaries, (3) for other statements and disclosures, and (4) for financial statements.

a. Revenue recognition policy ______

b. Company history ______

c. Listing of company’s subsidiaries and associated entities ______

d. Review of segment performance ______

e. New upcoming product launches ______

f. Breakdown of trade and other payables ______ g. Chairman’s letter to shareholders ______

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Financial Accounting International Financial Reporting Standards Global Edition

ISBN: 9781292211145

11th Edition

Authors: Charles T. Horngren, C. William Thomas, Wendy M. Tietz, Themin Suwardy, Walter T. Harrison

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