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Null Rizwan

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10 views13 pages

Null Rizwan

Uploaded by

mkashif041
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Corporate Governance of Pakistan

Financial Reporting:

Presented by:
Rizwan Shami
Mcom-4
Director Report:
 A directors' report is a financial
document that larger limited
companies are required to file at end
of the financial year. ... Amongst these
accounts is the directors' report, which is
produced by the board of directors and
outlines the financial state of the
company.
Importance of Director
Report:
 Firstly a comment on the performance on
the company during the year to which the
report relates. This part is offen refferred
to as OFR ie Operational and Financial
Review
 Secondly a assessment of what lies in
immediate future
 Thirdly a assessment about the company
polices principles and strategies develop
to meet the challenges of future
Financial statements:
 Financial statements are written records
that convey the business activities
and the financial performance of a
company. Financial statements are often
audited by government agencies,
accountants, firms, etc. to ensure
accuracy and for tax, financing, or
investing purposes. Financial statements
include: Balance sheet.
Four main financial
statements:
 Balance sheets
 Income statements
 Cash flow statements
 Statements of shareholders' equity.
Balance Sheet:
 A balance sheet is a financial statement
that reports a company's assets,
liabilities, and shareholder equity.
The balance sheet is one of the three core
financial statements that are used to
evaluate a business. It provides a
snapshot of a company's finances (what it
owns and owes) as of the date of
publication.
Format:
Income statement:
 An income statement is a financial
statement that shows you the
company's income and expenditures.
It also shows whether a company is
making profit or loss for a given period.
Format:
Cash flow statement:
 A cash flow statement (CFS) is a financial
statement that summarizes the
amount of cash and cash equivalents
entering and leaving a company. The
CFS measures how well a company
manages its cash position, meaning how
well the company generates cash. The
CFS complements the balance sheet and
the income statement.
Format:
Statement of shareholders'
equity:
 The statement of shareholders' equity is a
financial document a company issues
as part of its balance sheet. It
highlights the changes in value to
stockholders' or shareholders' equity, or
ownership interest in a company, from the
beginning of a given accounting period to
the end of that period
Format:

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