Other information in the annual report Look through the Annual Reports and give a brief summary of what else they contain, in addition to the financial statements. This does not mean the details in the financial statements themselves. Look away from the financial statements: what else is included in the Annual Report? All statements will have similar sections. Give a summary of the type of information that is found in these sections, but not the actual details for each company. This course is mainly concerned with identifying, measuring and recording of transaction which culminates in the production of financial reports – although you will produces less complex reports than these. In Intermediate Financial Reporting you will look at more complex issues and disclosure notes – you may need to read some of the notes to your reports to explain the items in this section. In the workplace, you may be involved in preparing complete reports such as these

Companies: Whitehaven Coal (WHC) and Boral Limited (BLD)