Select a non-UK, non US company and obtain its latest annual financial reporting documents (2019 or 2018).
(a) (i) Prepare a table showing the breakdown between mandatory and voluntary content and between numerical, narrative and visual disclosures. (30 marks)
(ii) Discuss the nature of your findings and their implications for impression management. (10 marks)
(b) Discuss the external influences on the company’s financial reporting
(30 marks)
(c) Discuss a possible position for the company’s accounting system within one of the major classifications that you have examined, giving your reasons. (30 marks)
Refer to relevant regulation and research.
