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Financial Accounting for Management, 5th Edition by Ambrish Gupta

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15

Other Mandatory Financial Reports

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Corporate annual reports contain, in addition to financial statements, some other financial reports as well. Auditors’ report is an instrument of discharging attest function and expressing opinion about the truth and fairness of financial performance and position. Corporate governance report seeks to report the effectiveness with which the management is discharging its responsibility of running the corporate affairs. Management discussion and analysis report seeks to present the management’s analysis of the physical and financial performance of the company with a brief on future outlook. Report on CSR activities ...

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