Appendix 3.01.1 Recent Events
Appendix 3.01.2 Pre-requisites and knowledge assumed for this book
Appendix 3.01.3 The Authors and Methodology
Appendix 3.02.1 Original purpose of financial reporting
Appendix 3.02.2 The present role of financial reporting
Appendix 3.02.3 Flight of fancy with elements of home truths
Appendix 3.02.4 Paradigm and further assumptions
Appendix 3.02.5 Theory and Academics
Appendix 3.02.6 Comments on failure in corporate reporting
Appendix 3.03.1 Equity, IPOs, FTSE 100, Private equity
Appendix 3.03.2 Listed UK Companies
Appendix 3.04.1 Regulation, Reporting & Auditing Landscapes V61 23 August 2020
Appendix 3.04.2 The components of the Annual Report
Appendix 3.04.3 Alternative layouts of annual report
Appendix 3.04.4 Non-Financial Reporting Requirements
Appendix 3.04.5 New methods of reporting
Appendix 3.04.6 Size and reporting requirements
Appendix 3.04.7 UK GAAP
Appendix 3.04.8 The EU Accounting Directive
Appendix 3.04.9 EU Non-financial reporting
Appendix 3.04.10 UK versus EU-Continental reporting
Appendix 3.04.11 Examples of communications between BMW and investors
Appendix 3.04.12 Revised UK Corporate Governance Code 2018 FRC highlights
Appendix 3.04.13 Note on intangibles
Appendix 3.04.14 Convergence and Global Reporting
Appendix 3.05.1 What the Big Four say
Appendix 3.05.2 What the reporting companies say
Appendix 3.05.3 A note Borrowings and Leverage
Appendix 3.05.4 Some specific examples of narrative reporting
Appendix 3.05.5 The auditors counter-view
Appendix 3.06.1 Cyber security and grey information
Appendix 3.06.2 Reporting and audit disruption and new technology
Appendix 3.06.3 Normalisation of data
Appendix 3.06.4 Blockchains
Appendix 3.06.5 Cryptocurrencies and Fraud
Appendix 3.06.6 Artificial Intelligence
Appendix 3.07.1 The Kingman Report
Appendix 3.07.2 The Brydon Resilience Report
Appendix 3.07.3 Narrative solutions in the audit process
Appendix 3.07.4 List of Large Private UK Companies
Appendix 3.07.5 The question of proportionality
Appendix 3.08.1 Private equity firms and the leveraged buyout
Appendix 3.08.2 Conflicting objectives of reports
Appendix 3.08.3 The stakeholder theory of the firm
Appendix 3.09.1 Changing public perception
Appendix 3.09.2 KPIs and non-financial information for Hotels and Coffee shops
Appendix 3.09.3 Possible framework for preparers long-term
Appendix 3.09.4 Narrative solutions in the reporting and audit process
Appendix 3.09.5 Financial Forecasting Models
Appendix 3.09.6 Accuracy in forecasting
Appendix 3.09.7 Distress messaging signalling a change in strategy
Appendix 3.09.8 Entropy and the informational content of message
Appendix 3.09.8a Entropic Ratio Examples
Appendix 3.09.9 How to obtain consistency in the long-term