Annual report analysis · AS 91407
Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity
Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity
You need to write a formal report that reads and makes sense of a real New Zealand company's annual report for someone who isn't an accountant—like a potential investor, job applicant, or community member. Your report explains what the numbers and information tell us, then recommends what that person should do based on what you've found.
You write a clear, formal report that reads and explains the annual report for a chosen external user, and you make a straightforward recommendation based on your findings.
You connect your explanation to other information in the annual report (not just raw numbers), explain the reasons behind your recommendation, and show that you understand how it serves the user's needs.
You discuss how the company fits into the wider business and economic picture, acknowledge the limits of what the annual report shows, and thoroughly justify why your recommendation is the best one for that user.
Standards typically taken alongside or after this one. Same subject, grouped by level.