[Solution]International Financial Accounting Workshop 1 The corporate annual report

NB What used to be called the ‘Annual Review’ [discussed in the lecture] is now commonly called the ‘Strategic Report’ 1. Go to Tesco’s annual…

NB What
used to be called the ‘Annual Review’ [discussed in the lecture] is now
commonly called the ‘Strategic Report’

1. Go to Tesco’s annual report archive:

https://www.tescoplc.com/investors/reports-results-and-presentations/reports-archive/

2. Either download or view on screen the
following documents:

Annual Report 2016

Strategic Report 2016

3. How easy is it to distinguish between the
Annual Report and the Strategic Report at first glance?

4. Using the guide ‘Main sections of a typical
annual report’ posted on Moodle under Lecture 1, prepare a table to show the content
of each document, categorising it:

(i) into approximate pages of regulatory
(mandatory) material and discretionary (voluntary) material,

(ii) into approximate pages of numerate,
narrative and pictorial material and showing the total pages.  Compare and analyse the proportions of
material in each document – ie show the total percentages.

5. What difficulties did you have in compiling
your table?

6. What do you observe about the two documents?

7. What inferences might you draw?
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