• Type: Business and industry issue
  • Date: 2/15/2013

Reading and understanding annual reports 

A company’s annual report serves as a valuable source of information for a wide variety of stakeholder groups. However, not every reader finds the details it provides on the company’s economic success, business opportunities and management principles easy to grasp at first glance.

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).
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Lukas Marty

Head of Audit

+41 58 249 77 53

Integrated Reporting

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In volatile markets, investors are not easy to find. KPMG demonstrates how integrated reporting is helping to reduce capital procurement costs. The discussion paper is based on the proposals of the International Integrated Reporting Committee (IIRC).

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