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Corporate reports are annual reports prepared by the company. A complete report on a company’s performance throughout the past year is the annual report. The basic purpose of the reports is intended to give shareholders and other interested people information about the company’s activities and financial performance. They may be considered as grey literature. Most jurisdictions require companies to prepare and disclose annual reports, and many require the annual report to be filed at the company’s registry. Companies listed on a stock exchange are also required to report at more frequent intervals (depending upon the rules of the stock exchange involved)
Typical annual reports will include
General corporate information, Operating and financial review, Director’s Report, Corporate governance information, Chairpersons statement, Auditor’s report, Contents: non-audited information, Financial statements, including, Balance sheet also known as Statement of Financial Position, Income statement also profit and loss statement, Statement of changes in equity, Cash flow statement, Notes to the financial statements, Accounting policies.
It is the responsibility of the Director of the company to prepare the report. The directors are required to select suitable accounting policies and then apply them consistently. Make judgments and estimates that are reasonable and prudent. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business
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