Clarity on Business Reporting

Reading and understanding annual reports

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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Criteria for informative financial reporting

Which criteria should be considered in an annual report to better integrate the various reporting elements and disciplines? Which ones improve the value of forward-looking information?

More details (PDF, in German)

Audit challenges and responsibilities

Practice meets theory: Philipp Hallauer, KPMG Switzerland and Prof. Dr. Peter Leibfried, University of St. Gallen, discuss expectations and reality in audit.

More details (PDF)