本篇澳洲代写-年度财务报告讲了年度报告由资产负债表、损益表和现金流量表三部分组成。资产负债表有助于对公司的资产和负债提供一个清晰而准确的概念，损益表有助于了解公司在给定会计期间发生的损益。最后，现金流量表通过确定给定会计期间的投资活动、融资活动和经营活动三种基本活动，帮助了解公司的现金流入和流出情况。本篇澳洲代写文章由澳洲第一论文 Assignment First辅导网整理，供大家参考阅读。
Analysis of the annual report of Woolworth’s Ltd
Annual report consists of three vital elements which are balance sheet, profit loss statement and cash flow statement. The balance sheet helps to provide a clear and precise idea about the asset and liability of the company, profit and loss statement helps to throw light on the company profit and loss incurred for the given accounting period. Lastly, the cash flow statement helps to throw light on the company cash inflow and outflow by determining the three basic activities investing activities, financing activities and operating activities for the given accounting period (Clark & Baker, 2011).The intangible asset is considered to have nil value however it is reflected in the financial statement. The reason why accounting requirement for internally generate intangible asset are very stringent is that the cost is included in the financial statement. In some critical cases, several key firms hide the fact to disclose the loss incurred for the given fiscal year. According to the IAS 38.8, the intangible asset is referred as an identifiable non-monetary asset without any tangible substance, which means that in the overall additional to the actual trait of the asset as per the design an intangible is considered to be non-monetary without any tangible presence and identifiable (Dalton, 2013). Secondly, it is considered to be more critical and difficult to determine and measure the overall cost or the value of the assets due to the basic act that there are no market prices present for the internally generated intangible asset (Horngren, 2013).
Conclusion
The financial statement consists of three elements which help to throw light on the company key financial ratio and gives a clear and precise idea about the company financial health for the given year which eventually leads to taking effective decision regarding investment in the company for future benefit. From the analysis of the annual report of the company, Woolworth the company is free from solvency risk and liquidity risk and the profit making for the company is also gradually increasing which helps the user to take decision for the investment in the company (Horngren, 2014).
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