Reference no: EM131947878

Question: A group of 5 students will anal, a selected annual report, and present their work in week 14 during class time. Before the presentation of analysis, each group should hand out a written maximum of 5 pages) document that covers the topics mentioned below. Presentation of materials could be done by using paper posters or PowerPoint.

Nature of the project: Discuss issues relate to financial statements presentation, notes to financial statements, financial ratios etc. In addition, students are expected to relates topics covered in the (discussion and reflection papers) to information in an annual report.

Examples of topics to cover:

• Short term liabilities

• Provisions

• Contingent liabilities and contingent assets

• Long term liabilities

• Tax Liabilities

• Leases

• Fair value option

• Ordinary and preference shares and related information

• Dividends policy

• Notes to financial statements and disclosures

• Ratio analysis

• Type and recording of leases

• Non-financial reporting

• Application of technology improvement in the company annual reports

• Any differences between GAAP and 1FRS in terms of the names, and elements' presentation of financial statements.

Students are expected to discuss the following issues on each point:

• Analysis of information in deep and connect it to the subjects covered in the course.

• Example of analysis could be:

- why would a company have a treasury stock? how that affect the financial position of a company?........ete.

- Why would a company choose one kind of lease over the other, and what affect would that cause on the presentation of financial statement?.......etc. o What kind of liabilities a company has and how that affect the financial position of a company?.....etc.

See annual report of Tesco of year 2017.