(d) Corporate annual reports contain both mandatory and voluntary disclosures.Required:(i)

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(d) Corporate annual reports contain both mandatory and voluntary disclosures.

Required:

(i) Distinguish, using examples, between mandatory and voluntary disclosures in the annual reports of

public listed companies. (6 marks)

参考答案:

(d) (i) Mandatory and voluntary disclosuresMandatory disclosuresThese are components of the annual report mandated by law, regulation or accounting standard.Examples include (in most jurisdictions) statement of comprehensive income (income or profit and l

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