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Accounting, Finance, SPSS
English (U.S.)
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Accounting annual report Accounting, Finance, SPSS Essay (Essay Sample)


What is an annual report?


Annual Reports
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Information contained in an annual report
An annual report is a formal fiscal statement published annually and mailed to the company's investors and any other third parties (Laitinen, 1993). The report evaluates the annum's activities and describes the company's view of the next annum, including its place and prospects. Apple Inc., which is a for-profit organization, produces annual reports. It produces its reports as per the requirement by the Securities and Exchange Commission for publicly held firms. At its most standard form, the annual report contains the general description of the industry in which Apple Inc. is involved, that is, the technology industry (Lipe, 1986). The report also contains the audited statements of profit or loss, financial position, cash flow, and notes to the statements that provide details on various items in the three primary statements. There is also the managers' discussion and analysis of the firm's financial condition, including the trend over the last two years. The report also contains information regarding the company's business segments, the market price of the firm's shares, and how much dividends are paid in the year.

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