A Guide_to_Understanding_Annual Reports
A GUIDE TO
UNDERSTANDING
ANNUAL REPORTS:
AUSTRALIAN LISTED COMPANIES
OCTOBER 2014
BE HEARD.
BE RECOGNISED.
CPA Australia Ltd (‘CPA Australia’) is one of the world’s largest accounting bodies representing more than 150,000 members of the financial, accounting and business profession in 121 countries.
ISBN: 978-1-921742-61-3
For information about CPA Australia, visit our website cpaaustralia.com.au
First published 1995
Second edition 2012
Third edition 2013
Fourth edition is a revision and update of the publication titled A guide to understanding annual reports: listed companies
CPA Australia Ltd
ACN 008 392 452
Level 20, 28 Freshwater Place,
Southbank Vic 3006,
Australia
Copyright © CPA Australia Ltd 2014. CPA Australia owns all copyright in these materials or uses it under licence or applicable law. For permission to reproduce any material, a request in writing is to be made to the Legal Business Unit, CPA Australia Ltd, Level 20, 28 Freshwater Place, Southbank, Victoria 3006.
DISCLAIMER: CPA Australia Ltd has used reasonable care and skill in compiling the content of these materials. However, CPA Australia Ltd makes no warranty that the materials are accurate and up to date. These materials do not constitute the provision of professional advice whether legal or otherwise. Users should seek their own independent advice prior to relying on or entering into any commitment based on the materials. The materials are purely published for reference purposes alone. CPA Australia, their employees, agents and consultants exclude completely all liability to any person for loss or damage of any kind including but not limited to legal costs, indirect, special or consequential loss or damage (however caused, including by negligence) arising from or relating in any way to the materials and/or any use of the materials. Where any law prohibits the exclusion of such liability, then to the maximum extent permitted by law, CPA Australia’s liability for breach of the warranty will,
UNDERSTANDING
ANNUAL REPORTS:
AUSTRALIAN LISTED COMPANIES
OCTOBER 2014
BE HEARD.
BE RECOGNISED.
CPA Australia Ltd (‘CPA Australia’) is one of the world’s largest accounting bodies representing more than 150,000 members of the financial, accounting and business profession in 121 countries.
ISBN: 978-1-921742-61-3
For information about CPA Australia, visit our website cpaaustralia.com.au
First published 1995
Second edition 2012
Third edition 2013
Fourth edition is a revision and update of the publication titled A guide to understanding annual reports: listed companies
CPA Australia Ltd
ACN 008 392 452
Level 20, 28 Freshwater Place,
Southbank Vic 3006,
Australia
Copyright © CPA Australia Ltd 2014. CPA Australia owns all copyright in these materials or uses it under licence or applicable law. For permission to reproduce any material, a request in writing is to be made to the Legal Business Unit, CPA Australia Ltd, Level 20, 28 Freshwater Place, Southbank, Victoria 3006.
DISCLAIMER: CPA Australia Ltd has used reasonable care and skill in compiling the content of these materials. However, CPA Australia Ltd makes no warranty that the materials are accurate and up to date. These materials do not constitute the provision of professional advice whether legal or otherwise. Users should seek their own independent advice prior to relying on or entering into any commitment based on the materials. The materials are purely published for reference purposes alone. CPA Australia, their employees, agents and consultants exclude completely all liability to any person for loss or damage of any kind including but not limited to legal costs, indirect, special or consequential loss or damage (however caused, including by negligence) arising from or relating in any way to the materials and/or any use of the materials. Where any law prohibits the exclusion of such liability, then to the maximum extent permitted by law, CPA Australia’s liability for breach of the warranty will,