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Annual report and accounts

Annual report and accounts. Marianne Grove Ditlevsen Aarhus School of Business Tartu 2000. Financial reporting in the UK. Introduction We can define financial reporting as the communication of information about the financial position and performance of an entity to interested parties.

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Annual report and accounts

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  1. Annual report and accounts Marianne Grove Ditlevsen Aarhus School of Business Tartu 2000

  2. Financial reporting in the UK Introduction We can define financial reporting as the communication of information about the financial position and performance of an entity to interested parties. For a business entity the traditional means of communication has been by the issue of a balance sheet and profit and loss account, but it is now the practice to issue these together with additional statements. The balance sheet, profit and loss account and other statements may b referred to as the financial statements. However, they are often called the annual accounts or, more simply, the accounts. They are made publicly available in the form of the document which is the subject of this book, the annual report and accounts, often referred to as the annual report. (Laidler & Donaghy 1998: 1) Annual report and accounts

  3. Interested parties, otherwise called the users of accounts, may include personnel from within a company, for example directors and managers, and people from outside the business. (Laidler & Donaghy 1998: 1) Annual report and accounts

  4. Act Pattern Circumstancial factors Determination Typicality Function Textual Realisations Ways and means Engberg, Tartu 2000 Annual report and accounts

  5. Text-external criterias Annual report and accounts

  6. investors employees lenders suppliers and other creditors costumers governments and their agencies the public Receivers / users Annual report and accounts

  7. Genre Description Elements • Communicative purpose • Move structure • Rhetorical strategies (Cf.: Bhatia 1993) Annual report and accounts

  8. Move Structure ”[...] refers to the staged, step-by-step organization of the genre, or, in Martin’s terms: [Move] structure represents the positive contribution genre makes to a text: a way of getting from A to B in the way a given culture accomplishes whatever the genre in question in funtioning to do in the that culture (1985: 251) Martin points out that the reason that genres have stages is simply that we usually cannot make all the meanings we want to at once. Each stage in the genre contributes a part of the overall meanings that must be made for the genre to be accomplished successfully.” (Eggins 1994: 36) Annual report and accounts

  9. R. Hughes & Son Ltd. 21 Mead Road, Swansea, Glamorgan 3 ST 1DR Mr. R. Cliff 3rd February 1985 Homemakers Ltd. 54-59 Riverside Cardiff CF1 1JW Dear Mr. Cliff, I received a consignment of 6 dressing tables from you yesterday, my order No. 1695, which were ordered from your summer catalogue, Cat. No. GR154. But on unpacking them I found that six heavy mahogany-finished dressing tables had been sent, instead of the light pine-finish ones asked for. As most of my customers live in small flats earning a moderate income it is doubtful that I will be able to find a market for larger more expensive products. I also have firm orders for the goods asked for. Would you send someone with my consignment as soon as possible and at the same time pick up the wrongly delivered goods? Thank you. Yours sincerely, R. Hughes (Engberg, Tartu 2000)

  10. Obligatory Text Parts(= Moves)

  11. Group financial highlights Brand building and divisional highlights Retail devision Beer division Leisure division Community and environment Board of Directors Five-year record Shareholder information Notice of meeting Financial calendar Facultative Text Parts(= Moves) Annual report and accounts

  12. Relation between the three elements of genre analysis Communicative Purpose Moves Rhetorical Strategies (Frandsen, Johansen, Ellerup Nielsen 1997: 116) Annual report and accounts

  13. Assignment • Consider each text part at macro-level to be a move! • Who is the receiver of each move? • What is the local purpose – and how can you recognize this purpose? • Which contribution does each move pay to the overall communicative purpose? • Contrast your results with Estonian Annual Report and Accounts! – Similarities? – Differences? • If there are any differences, should this have an impact on translation? (Skopos!) Annual report and accounts

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