The other components of financial statements

• The notes to the financial statements: making sense of the primary financial statements;

• The statement of other comprehensive income (OCI);

• The statement of changes in equity;

• Illustrative examples.

The reports associated with financial statements

• The (consolidated) management report a.k.a MD&A;

• The governance declaration;

• The other statements of responsibility;

• Illustrative examples.

A new generation of external reports

• The Country-by-Country Reporting (CBCR):

a. The tax transparency CBCR (multinational companies);

b. The anti-corruption CBCR (extractive industries);  

• The non-financial reporting (NFR): social & environmental reporting (CSR);

• Illustrative examples.