MN3045 International Financial Accounting

Select a non-UK company and obtain its latest annual financial reporting documents.

Analyse those documents with respect to:

(a) the external influences on the company’s financial reporting (legal, taxation, corporate finance, the accounting profession, culture);

(b) the breakdown of mandatory and voluntary disclosures; and

(c) evidence of impression management in the voluntary disclosures (narratives, graphs, pictures).

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