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Clarity on Business Reporting

Reading and understanding annual reports

Reading and understanding annual reports

Breakfast at KPMG Switzerland

The annual report is often seen as the flagship of corporate communication. Traditionally, this comprehensive publication consists of detailed information and complex notes on a company’s financial reporting. Our updated and revised Clarity on Business Reporting guides the reader skillfully and clearly through the art of reading an annual report. We explore key questions that those in charge should ask and look at the role of the auditor.

We explore questions and answers on central aspects such as the balance sheet, statement of comprehensive income, income statement, statement of changes in equity, cash flow statement and notes to the financial statements. This edition also considers which financial reporting standards are the best fit for different companies and shares some basic principles for better communication.


Learn more about the necessary ingredients of a meaningful annual report:

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Interesting topics for you:

Financial reporting

Legal requirements from the Swiss Code of Obligations on accounting and financial reporting for companies that meet certain size criteria

IFRS

Information and practical guidance on interpretation and application of International Financial Reporting Standards

Swiss GAAP FER

Standards for SMEs, groups or companies listed in Switzerland with a focus on the Swiss capital market

US GAAP

Accounting principles for listed European companies with a focus on the US capital market

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