Content of published annual reports 1

	management
	Accounting: Content of published annual reports

Content of Published Annual Reports

A company's published annual report must contain the following items:

A directors' report
The company's financial statements: the balance sheet; profit and loss account; and cash flow statement
Notes to the accounts
An Auditors' report

The Companies Act 1985 governs much of the form and content of the companies annual report. It specifies the forms in which the financial statements may be presented,

but frequently allows details to be disclosed in notes to the accounts rather than on the face of the main accounting statements. A number of pieces of non-accounting information must also be disclosed which are normally covered by the Directors' report:

The form and extent of disclosure of information in the annual report is not only subject to Statutory regulation but will be influenced by:

The accounting profession
Stock Exchange listing requirements
Non-statutory government interests
The European Commission
Directors' preferences