• April 25th, 2016

Contemporary issue in Financial Accounting

Paper, Order, or Assignment Requirements

National Grid Ceo Report from latest annual report
You are working for a large international accounting firm who are evaluating the quality of the voluntary disclosure that accompanies the audited financial statements of their clients.
The firm is aware of the concerns that have been raised by regulators including the Financial Reporting Council (FRC) in the UK about narrative disclosure. It is seeking to evaluate whether the narrative reporting of their clients may be considered to be of high quality. The firm is anxious to understand the impact of financial performance upon the way in which companies choose to present themselves through their financial reports. This information will be used to inform the risk assessment advice given to auditors in their consideration of the information issued with financial statements. You should therefore identify any evidence that risk or performance has adversely influenced the quality of the disclosure.

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