Tuesday, May 5, 2020

Financial Performance and Accounting Theory †MyAssignmenthelp.com

Question: Discuss about the Financial Performance and Accounting Theory . Answer: Introduction The financial accounting of any company is provided by the annual report of the company. The annual reports help the company to recognize the financial performance of the last years. The financial position of the company also finds out through the help of the annual report. The investment and the initiative information of the company can be judged by the proper use of the financial report. The financial growth of the company is supported by the financial report of the respective company (Appannaiah, Reddy and Putty, 2010). On the other hand, through the annual financial report, the company can get the information about the present financial status of the company, and they can make an idea for the future profits of the company. By the last year's financial report the company can decide their future investment planning. The annual financial report of the enterprise can be beneficial for the investors and also for the shareholders of the company. The shareholders and the investors can i nclude their money to that business by judging the companys annual financial report. The developed annual financial report of the company gives sustainability to the financial statement of the company and helps in the preparation of the correct presentation. The appropriate analysis is encouraged by the sustainable study of the financial report. The disclosures of the latest evolution are related to the sustainability of the financial report of the company. The practices of the reporting can take part in the formation of the developed types of reports. Due to the lack of connection, the report can cover all the finance related responses. The report showing the lack of financial information includes the implementation of the proper annual financial report. The appropriate enhancement of the report also illustrates the requirement for more financial information. The analysis of the annual financial report can show the sustainable quality of the work and the development of the work which happens due to the enhancement of the incorporated Report (Alexander, Nobes and Ullathorne, 2016). The requirements of the stakeholders become fulfilled by the disclosing of the information. It can appropriately fulfill the requisitions of the stakeholders to the company. The appropriate information and the stakeholders used as a form of consultation. In the analysis of the, repot, and the development of the integrated report the integrated thinking plays a fundamental role. All challenges which are faced by the companies are also included in the analysis of the annual financial report. The talents of the company also included in the analysis of the developed financial report. In the corporate strategy, the integrated accounting is clearly focused, and it is involved in the sustainable integrity. The appropriate involvement of the shareholders is one of the parts of the strategy of the company. In fact, the International Integrated Reporting Committee (IIRC) is also included in the corporate strategy of the company (Britton and Waterston, 2013). The integrated reporting practice of the company is shown in the form of annual finance report of the Telenet. The sustainability of the finance report can help Telenet in their reporting prac tice. The integrated reporting practice which is useful in nature shown to made from the honest accounting. In front of the wider audience, the sustainability of the information supports the development o the truthful accounting which is related to the integrated report practice. The integrated report should be published at the proper time after showing that to the judges. The report should be published after the approval of the judges (Powers and Needles, 2012). The publication of the report shows the development of the integrated report. The arrangement of the work of the company and the appropriate definition of the integrated report must be shown through the publication of the report. This publication can define the enhancement of the report and suggestions of IIRC given to the Telenet. The appropriate sustainability of the report reflects the enhancement of the company Telenet (Dauber, 2005). The analysis of the financial accounting theory can be made by the following methods: The role of analysis, the sustainability of the finance reports and the discussion about the material can be easily described (Oppermann, 2009). To fulfill the needs of the stakeholders, the sustainability criteria and the analysis of the report should be described properly. The development of the integrated report can be quickly unraveled by the application of the integrated strategy. The dangerous situations faced by the companies can quickly identify and clarify the challenges of the company (Weil, 2017). The integrated strategy can correctly describe the connection of the financial and the environmental performance indicators. The appropriate enhancement of the sustainability which is related to the disclosure can make the reflection. The supporting structure of the work allows the company to have a proper atmosphere. The fulfillment of the proper requirements and their use can make the capability of the company which differing the fact related skills. The enhancement of the appropriate information and the proper materiality matrix can explain the challenges faced by the company Telenet for identity and fulfilling the needs of their stakeholders (Holton, 2012). The above case study was showing the suitable arrangement of the given report which is being guided by the mixing of methodology for the reason of determining the sustainability in the reporting. The two different case studies indicate the proper description of the approaches that are undertaken for the survey. The calculated development of the methodologies for the reason of accessing the reporting frameworks is also showing in the integration of methodology (Waterston, 2006). The explanations can be easily shown by the involvement of the educators who are undertaking this case. These are needed to be focusing on the views that are achieved during the conduct of the two processes. In the first approach, the educators are undertaken for the purpose of showing the appropriate enhancement for the purpose of showing the complete solution as it is being discussed. The teams are provided with the information which is needed to be focused on the characteristics improvements which are undertaken by the company are fruitful in nature or not. The average number of the educators that are made in the first analysis shows the two following ways(Horngren, 2013). It is fixed by showing the appropriate structure of the work and the interview process is being conducted which will enable the fruitful enhancement of the discussions as undertaken in this case. The indication of the included report is made by showing the assistance which is seemed to be depicting the structure as it is conducted by indicating the improvement of the work. The enhancement of the instruction is made by showing the appropriate explanation system. It is done by showing the proper growth of the regime of the single note. The Talents annual report is distributed among the selected numbers of the members. The first session is carried out as it is shown by dividing the teams into two parts. The Quality answer is being provided which is proved to be involving the appropriate structure of the study. The reflection of the integrated report is made by showing the assistance which is seemed to be depicting the structure as it is conducted by indicating the enhancement of the work. The discussions are easily made by demonstrating the increase of the participations. It enables the improvement of the structure which is being depicted for the study. The assistance is appropriately conducted as per as the study is undertaken. It provides the help of indicating the related information which is used for showing the purpose of illustrating the views as it is conducted for the study. It selected for the purpose of the interview (Scott, 2015). And it also indicated the appropriate structure of the work. It is showing the combination of the methodology for the purpose of determining the sustainability in the reporting. The second approach which is made by the educators that clearly shows the proper steps. It is used for indicating the improvement of the group size which is depicted to be larger in the case which is compared to the earlier structure undertaken for the study. The involvement of all the team members is necessary for the purpose of structuring the enhancement of the work. It is also shown that the proper explanation of the structure which is taken for showing the appropriate fabric of the study. The expansion of the time span which is made for the purpose of achieving the detailed analysis of the annual report of the Telenet, and it can be easily achieved by showing the appropriate framework of the methodology used in this case study. The educators are provided by displaying the relevant information by indicating the improvement of the education (Horngren, 2013). The expansion of the research can be easily made by showing the enhancement of the initial step which is made by demonstrati ng the appropriate explanation of the action as undertaken for the study. The development of the research can be done by showing the improvement of the education and also the growth of the survey regarding the research can be easily made. The educators are provided by displaying the appropriate information for showing the enhancement of the study. The explanation of the work can be done by indicating the improvement of the survey which is made for the reason of discussing the annual report of the Telenet. The confirmation of the effectiveness which is made by showing the appropriate structure which is depicted by the proper examination of the work. The discussions are easily made by indicating the enhancement of the participations, and it also enables the improvement of the structure which is being depicted for the study (Schroeder, Clark and Cathey, 2011). The annual report put forward by Telnet clearly indicates that they are very much motivated to make disclosures related to sustainability. The case study reveals that this leading telecommunication company is highly encouraged towards preparing the sustainability reports and adding them in the annual reports. The primary reason that has made the company so interested in pursuing this effort is to make the viewers of the annual report aware about the endeavors in ensuring maximum sustainability. The case study also talks about the important role that completeness and materiality play in determining the quality of reporting on the sustainability of any organization (Horngren, 2014). Also, the study throws light on the importance of an incorporated strategy to facilitate the growth and development of a complete report. Also, there is a critical evaluation of the factors responsible for motivating the members to start reporting on the sustainability. On top of this, there is the thorough analysis of the information received about the procedures of financial reporting and the integration of such reports with financial reports with that of corporate social responsibility, accountability, ethics and sustainability. The services that this leading provider of telecommunication offers are the internet, cable TV and other telecom services for usage by customers living in and near Flanders and Brussels. The stock exchange Euronext Brussels lists the companys shares. The company is also among the members of Dow Jones and also occupies a position in the word indices for sustainability showcased by Dow Jones. The company has remained consistent in its effort to provide stakeholders with authentic information about financial transactions and activities of non-financial nature which helps in facilitating the companys growth (Jones, 2013). There is the provision of authentic as well as fair value in the statements of financial nature for providing accurate information to all stakeholders. The stakeholders of the enterprise such as its customers, management, investors and employees as well as a few others are the users of statements on financial matters. The annual reports of the company showcase the polic ies and practices adopted for ensuring sustainability. As a company which is at the peak of its performance, the stakeholders are conscious about their increasing responsibility towards their community. The company strives to minimize the ecological footprint as much as possible. It looks for ways to improve its network of broadband for creating much smarter solutions. The focus on sustainability in the long term is the best way of achieving success and creating positive results for stakeholders (Kew and Watson, 2012). The organization lays the maximum stress on this aspect. The economic accounting reports of the company present the financial performances throughout the year that is the most important for the user of the annual report of the enterprise. The company Telenet incorporates its financial accounting report with its corporate social responsibility report. Sustainability report helps in recognizing the sustainable initiatives of the business (Krivogorsky, 2012). The society prefers the companies which are socially responsible company and have some corporate social responsibility strategy that helps them in providing efficient services to the community. The company Telenets annual report is sustainability program, or sustainability accounts have incorporated with the financial accounting report (Libby, Libby and Short, 2014). The sustainability initiatives are also important to the company which helps in improving the sustainability proportion of the enterprise. As the Telenet provides the complete information in its annual report about its finan cial accounting report and sustainability report in an integrated form, which improves the users' perception about the company. Currently, the corporate social responsibility plays an important role in developing the company growth within the society (Schroeder, Clark and Cathey, 2011). The community prefers the businesses that are socially responsible company and have some corporate social responsibility strategy that helps them in providing successful services to the society. They observe that the firm is highly responsible company and they want to invest in the important project of the company as the company is a highly sustainable business. The financial accounting reports of the company display the financial performances throughout the year that is the most important for the user of the annual report of the enterprise. Conclusion Incorporating the annual financial report and to maintaining the sustainability of the financial report of the company the Telenet company provides more importance to the integrated finance report. The viability of the financial report can be more profitable for the company. Therefore, the report provides the social information of the company which can be helpful for the development of the sustainable profit proportion of the company (Nobes and Parker, 2016). The annual financial report of the company provides the actual information of accounts of the company and clarifies the market demand of the company. The present status and the actual information about the company can be known by the integrated report of the company. The actual position of the company also can be judged by the financial report. The investment and the all effective decisions are made by the annual financial report which helps in preparation for the improvement in future. 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