With our publication “Reading and understanding annual reports”, we aim to make it easier for you to read and comprehend annual reports, while shedding light on what an auditor’s task entails. We use questions as a starting point for explaining the central aspects of an annual report, such as the balance sheet, the income statement, the statement of comprehensive income, the statement of changes in equity, the cash flow statement and the notes to the annual financial statements. Issues concerning corporate governance, changes to financial reporting requirements and the role of auditing are highlighted in particular.
For direct access to the respective chapter, click on one of the boxes below (in German only).
