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Accounting Stakeholders

The document discusses the importance of annual reports for companies listed on the London Stock Exchange, detailing their components such as the balance sheet, cash flow statement, and income statement. It emphasizes how key stakeholders, particularly investors and regulatory authorities, utilize these reports for financial decision-making. Overall, the document highlights the critical role of annual reports in providing transparency and information to stakeholders.

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14 views3 pages

Accounting Stakeholders

The document discusses the importance of annual reports for companies listed on the London Stock Exchange, detailing their components such as the balance sheet, cash flow statement, and income statement. It emphasizes how key stakeholders, particularly investors and regulatory authorities, utilize these reports for financial decision-making. Overall, the document highlights the critical role of annual reports in providing transparency and information to stakeholders.

Uploaded by

extricos
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Contemporary Issues in Accounting

Sub-Topic: How Stakeholders of a London Stock Exchange-Listed Company


Utilize the Published Annual Report and Accounts
Table of Contents
Section Title Page

1 Introduction Page 2
2 Understanding the Annual Page 3
Report and Accounts
3 The Statement of Financial Page 4
Position (Balance Sheet)
4 The Cash Flow Statement Page 5
5 The Statement of Profit or Page 6
Loss (Income Statement)
6 Key Stakeholders and Their Page 7
Use of Annual Reports
6.1 Investors and Shareholders Page 7
6.2 Regulatory Authorities Page 8
7 Conclusion Page 9
8 References Page 10
Introduction
For companies listed on the London Stock Exchange (LSE)...

Understanding the Annual Report and Accounts


Annual reports comprise financial statements...

The Statement of Financial Position (Balance Sheet)


- **Assets:**
- Divided into current assets...

The Cash Flow Statement


- **Operating Activities:**
- Tracks cash from core business operations...

The Statement of Profit or Loss (Income Statement)


- **Revenue:**
- Represents earnings from core business activities...

Key Stakeholders and Their Use of Annual Reports


### **1. Investors and Shareholders**
Investors and shareholders are primary users...

Conclusion
Annual reports play a critical role in financial decision-making...

References
[No change]

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