ACCT2005 Annual Report Analysis and Interpretation

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Subject Code and Title: ACCT2005 Annual Report Analysis and Interpretation
Assessment Module 3 report – Accounting Analysis
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Learning Outcomes

2. Analyse and interpret annual report information in order to evaluate performance and financial position.

6. Recognise the limitations of annual reports and identify alternate sources of information to aid decision making by external stakeholders.

7. Communicate the results of annual report analysis and interpretation to a variety of stakeholders.

Context:

Module 3 Accounting Analysis report focuses on the analysis and interpretation of the allocated company’s financial performance and position. The allocated company is the same as that for Industry and Strategy Analysis report. Students are required to identify the financial statements, notes to financial statements, and other relevant sections in the company’s latest annual report, from which information is selected for the company’s accounting analysis.

The module reports are designed to encourage deep learning and an ability to utilise feedback to improve the final report.

Questions

The following questions provide guidance for accounting analysis of your allocated company:

Identify the company’s accounting policies.
Explain if these accounting policies are consistent with the relevant accounting standards. You should refer to five groups of items in the company’s financial statements: assets, liabilities, equity, revenue, and expenses.
Identify if there have been changes in the company’s accounting policies. If so, explain the reasons for, and consequences of, these changes. You should express opinion on the appropriateness of the accounting changes.
Identify connections between the company’s accounting policies and its strategy as discussed in Report 1 Industry and Strategy Analysis. That is, does any accounting policy support the company’s strategy in any way?

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Subject Code and Title: ACCT2005 Annual Report Analysis and Interpretation
Assessment Module 4 report – Financial Analysis
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Learning Outcomes

Analyse and interpret annual report information in order to evaluate performance and financial position
Identify and explain significant financial accounting information contained in the notes to the accounts.
Recognise the limitations of annual reports and identify alternate sources of information to aid decision making by external stakeholders.
Communicate the results of annual report analysis and interpretation to a variety of stakeholders.

Context:

Module 4 Financial Analysis report focuses on the analysis and interpretation of the allocated company’s financial structure, risks and returns. The allocated company is the same as that for Industry and Strategy Analysis report. Students are required to identify the relevant sections in the company’s latest annual report, from which information is selected for the company’s accounting analysis.

The module reports are designed to encourage deep learning and an ability to utilise feedback to improve the final report.

The following questions provide guidance for financial analysis of your allocated company:

Select the key ratios you would use to evaluate the following aspects of your allocated company. At least two ratios should be selected for each aspect. Explain why you have selected the above ratios. You should refer to the company’s industry and nature of its business operation.
- Operating management
- Investment management
- Financing strategy
- Dividend policy
Conduct the cash flow analysis of your allocated company, i.e. evaluate the liquidity and the management of following activities
- Operating
- Investing activities, and
- Financing activities
Evaluate the company’s overall financial performance and financial position for the latest reporting year.
Make appropriate recommendations to the company’s executives. You should include the good news highlights, and explain plausible reasons for any bad news.
Identify connections between the company’s financial policies and its strategy as discussed i n Report 1 Industry and Strategy Analysis. T hat is, does any financial policy support the company’s strategy in any way?

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Subject Code and Title: ACCT2005 Annual Report Analysis and Interpretation
Assessment Module 5 report – Social, Environmental and Corporate Governance Analysis
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Learning Outcomes

4. Critically analyse and interpret information in an annual report to assess the commitment to social and environmental sustainability

5. Identify and interpret information contained in an annual report that indicates corporate governance challenges and strategy

6. Recognise the limitations of annual reports and identify alternate sources of information to aid decision making by external stakeholders.

7. Communicate the results of annual report analysis and interpretation to a variety of stakeholders.

Context:

Module 5 Social, Environmental and Corporate Governance Analysis report focuses on the analysis and interpretation of the allocated company’s corporate governance structure, social and environmental responsibility. The allocated company is the same as that for Industry and Strategy Analysis report. Students are required to identify the relevant sections in the company’s latest annual report, from which information is selected for analysis.

The module report is designed to encourage deep learning and an ability to utilise feedback to prepare the final report.

Questions:

The following questions provide guidance on how to analyse your allocated company’s corporate governance, social and environmental performance.

1) Identify and explain the following aspects of the company’s social and environmental performance:

Strategies, policies and guidelines
Reasons for adopting social and environmental practices
Measurement indicators
Performance criteria

2) Identify if your allocated company subscribes to the Global Reporting Initiative (GRI)? If so, explain if the company report on the sustainability reporting measures that are consistent with the company’s strategic direction?

3) Identify if your company complies with a corporate governance framework? If so, whether the framework is compulsory or voluntary. Explain the framework, in particular reporting and disclosure requirement.

4) Identify and explain the following aspects of the company’s corporate governance:

Policies and guidelines
Reasons for adopting corporate governance
Measurement indicators
Disclosure information

5) Identify connections between the company’s social, environmental and corporate governance practices, and its strategy as discussed in Report 1 Industry and Strategy Analysis. That is, does the company’s social, environmental and corporate governance practices support its strategy in any way

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Subject Code and Title: ACCT2005 Annual Report Analysis and Interpretation
Assessment Presentation of Major Report, i.e. findings of four reports
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Learning Outcomes

7. Communicate the results of annual report analysis and interpretation to a variety of stakeholders.

Context

Students are required to present a final report that summarises their overall findings from four prior module reports. This final report will integrate and critically analyses the findings of the module reports. In addition, students are required to compare the findings of their allocated company with another company in a different business sector. This company should have been provided to students in Week 10.

Instructions:

The following questions provide guidance for compiling and presenting the major report:

1) Summarise the main findings of prior four reports, showing connections between different aspects of the company’s performance and its strategy.

Industry and strategy analysis: the company’s competitive and corporate strategy
Accounting analysis: key accounting policies
Financial analysis: ratio analysis and cash flow analysis
Environmental, social and corporate governance analysis: mandatory and voluntary practices

2) Assess contribution of each performance aspect (accounting, financial, social and environmental, and corporate governance) to the company’s development and implementation of competitive and corporate strategy.

3) Compare the key aspects of the allocated company’s report to those of a company in another industry.

Industry and strategy
Accounting policies
Financial policies
Environmental and social practices
Corporate governance

4) Reflect on learning experience of the overall subject: your expectations of the subject content and outcomes, level of difficulty, contributions to your career path

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Subject Code and Title: ACCT2005 Annual Report Analysis and Interpretation
Assessment Major report
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Learning Outcomes

Utilise industry and other publicly available information to perform industry and strategic analysis of an organisation.
Analyse and interpret annual report information in order to evaluate performance and financial position.
Identify and explain significant financial accounting information contained in the notes to the accounts.
Critically analyse and interpret information in an annual report to assess the commitment to social and environmental sustainability.
Identify and interpret information contained in an annual report that indicates corporate governance challenges and strategy.
Recognise the limitations of annual reports and identify alternate sources of information to aid decision making by external stakeholders.
Communicate the results of annual report analysis and interpretation to a variety of stakeholders.

Context:

Students are required to submit a summary of their overall findings based on four module reports in the final week of the trimester. The final report will include a section that integrates and critically analyses the findings in the module reports, and is expected to incorporate the feedback from the markers and peers on their presentation.

Students are also required to compare the findings of their allocated company with another company in a different industry. This company should have been provided to students in Week 10.

Instructions

The following questions provide guidance for compiling the major report:

1) Summarise the main findings of prior four reports, showing connections between different aspects of the company’s performance and its strategy.

Industry and strategy analysis: the company’s competitive and corporate strategy
Accounting analysis: key accounting policies
Financial analysis: ratio analysis and cash flow analysis
Environmental, social and corporate governance analysis: mandatory and voluntary practices

3) Compare the key aspects of the allocated company’s report to those of a company in another industry.

Industry and strategy
Accounting policies
Financial policies
Environmental and social practices
Corporate governance

4) Reflect on learning experience of the overall subject: your expectations of the subject content and outcomes, level of difficulty, contributions to your career path

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ACCT2005 Annual Report Analysis and Interpretation

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