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Essay / Research Paper Abstract
This 3 page paper looks at the main section of an annual account, outlining what each section contains. The paper goes on to look specifically at Cisco, identifying the main assets and looking at the management view of the internal controls. The bibliography lists 3 sources.
Page Count:
3 pages (~225 words per page)
File: TS65_TEcisco11.doc
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Unformatted sample text from the term paper:
Elliott, 2010). There are general formats which annual accounts will follow, these may vary slightly by country, but tend to have the same main contents. In the US the usual
format is defined by the legal requirements of the SEC and the 10-k forms, which may be published alone, or may be incorporated into a larger report in which the
firm provides supplementary details. The latter approach is used by Cisco in their 2011 accounts. The Cisco annual accounts are presented in a format where there is a letter
to the shareholders from John Chambers the CEO in which he gives a commentary of the years events and looks to the future. This letter to shareholders is followed by
the 10-k. The 10-k itself may be divided into four main sections; the information about the company and its operations, the financial results and the notes that accompany the accounts,
details of the directors, corporate governance and executive remunerations, the final section is the exhibits and signatures to the accounts, each of these are important (Harrison et al, 2009).
The first section of the 10-k gives essential information about the firm, this is given in a predetermined format. The information includes a description of the business and their main
products and serves, an overview of the competition, consideration of the risks faced by the business, including any ongoing litigation that may have a material impact on the performance of
the firm (. The main section for most readers is the second section of the 10-k, this is the financial results. This sections starts with summarized financial data
on the firm, but the main element are the three main accounts; the balance sheet which shows the firms assets and liabilities at the time the accounts were drawn up,
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