As well as the statement of financial position profit and


As well as the statement of financial position, profit and loss account and cash flow statement, a company's annual report and accounts contain other useful information. Discuss the interpretative importance of the report of the directors, the chairman's statement, group structure information, employee statistics, geographical and activity breakdowns, and other supplementary information. How useful and reliable is this additional information in the assessment of financial performance and the interpretation of financial statements?

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Accounting Basics: As well as the statement of financial position profit and
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