Please refer to the link below

https://www1.hkexnews.hk/listedco/listconews/sehk/2022/0722/2022072200619.pdf

2. Read the Chairman's Statement, Managing Director's Strategic Report, and Management Discussion and Analysis sections. (a)How was Sasa's performance in 2021/22, especially when compared with the prior year? What are some challenges faced by the firm? (b)Discuss the outlook for the future, including actions taken by the company to position itself going forward? 3. Locate the Independent Auditor's Report. (a)Who is Sasa's Auditor? (b) What are the Directors' responsibilities? (c) What is the Auditor's responsibility? (d) What is the audit opinion given to Sasa's 2021/22 Annual Report? What does this mean? (e)Briefly explain what "Key Audit Matters", are and discuss the key audit matters identified by the auditor regarding Sasa's audit. 4. Answer the following questions by reading the financial statements and accompanying "Significant Accounting Policies" and "Notes to the Consolidated Financial Statements". If you can't find pertinent information state that fact in your report. (a)Under what cost convention are Sasa's financial statements prepared (e.g. historical cost or fair value)? (b) What is Sasa's revenue recognition policy? Also discuss how the "Customer Loyalty Programme"' impacts revenue recognition. (c) What are the accounting policies for property, plant and equipment? What depreciation method(s) is (are) used and what are the terms? (d)During fiscal year 2021/22, how much did Sasa spend on total PP\&E acquisitions and how much did it dispose of, at cost? Which category of PP\&E did Sasa spend the most to acquire during 2021/22 ? (e)How many categories of inventory does Sasa report and how does Sasa account for such Inventories? (f)How much did Sasa report in accounts receivable for 2021/22? What is the company's policy regarding allowance for uncollectible accounts and how much bad debt expense did the company report for the year? (g)How much did Sasa report in account payables and when are these payables due? (h) What is the total number of shares Sasa is authorized to issue? How many shares had been issued at the beginning of the year? How many shares were issued during the year? 2. Read the Chairman's Statement, Managing Director's Strategic Report, and Management Discussion and Analysis sections. (a)How was Sasa's performance in 2021/22, especially when compared with the prior year? What are some challenges faced by the firm? (b)Discuss the outlook for the future, including actions taken by the company to position itself going forward? 3. Locate the Independent Auditor's Report. (a)Who is Sasa's Auditor? (b) What are the Directors' responsibilities? (c) What is the Auditor's responsibility? (d) What is the audit opinion given to Sasa's 2021/22 Annual Report? What does this mean? (e)Briefly explain what "Key Audit Matters", are and discuss the key audit matters identified by the auditor regarding Sasa's audit. 4. Answer the following questions by reading the financial statements and accompanying "Significant Accounting Policies" and "Notes to the Consolidated Financial Statements". If you can't find pertinent information state that fact in your report. (a)Under what cost convention are Sasa's financial statements prepared (e.g. historical cost or fair value)? (b) What is Sasa's revenue recognition policy? Also discuss how the "Customer Loyalty Programme"' impacts revenue recognition. (c) What are the accounting policies for property, plant and equipment? What depreciation method(s) is (are) used and what are the terms? (d)During fiscal year 2021/22, how much did Sasa spend on total PP\&E acquisitions and how much did it dispose of, at cost? Which category of PP\&E did Sasa spend the most to acquire during 2021/22 ? (e)How many categories of inventory does Sasa report and how does Sasa account for such Inventories? (f)How much did Sasa report in accounts receivable for 2021/22? What is the company's policy regarding allowance for uncollectible accounts and how much bad debt expense did the company report for the year? (g)How much did Sasa report in account payables and when are these payables due? (h) What is the total number of shares Sasa is authorized to issue? How many shares had been issued at the beginning of the year? How many shares were issued during the year