February 2007
Intermediate to advanced
288 pages
6h 32m
English
book
Crash Course in Accounting and Financial Statement Analysis, Second Edition
by Matan Feldman, Arkady Libman
Content preview from Crash Course in Accounting and Financial Statement Analysis, Second Edition
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Letter to Stockholders
Usually at the start of an annual report, the Letter to Stockholders is written by the top company officer(s). The letter summarizes major achievements during the year and provides highlights of strategic initiatives currently taking place (Exhibit 4.1).
Exhibit 4.1. Letter to Stockholders Summarizes a Company’s Major Achievements
Source: Used with permission. Microsoft 2005 Annual Report.
The Letter to Stockholders can be regarded as a company’s marketing piece. While certain financial milestones are mentioned, the emphasis is typically on a company’s overall strategy and long-term goals.
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