The presentation of future-oriented financial information in company annual reports:
A) is most helpful in monitoring management's stewardship function
B) should be set out so as to enable a comparison with actual results at the end of the year
C) is now required in most English-speaking countries
D) all of the above

Question

Quizplus · Accepted Answer

Future-oriented financial information should be presented in a way that allows stakeholders to compare it with actual results to assess the accuracy and reliability of management's forecasts.

The Presentation of Future-Oriented Financial Information in Company Annual Reports