analysis and synthesis the enterprise process. Its purpose is to understand the past, evaluate now and predict the future, helping report users to improve decision-making. As AASB (2004) stated, the aim of annual report is to provide financial information, enterprise performance and changes to a wide range of users in making economic decisions. According to Romic (2001), “an annual report is a formal record of the financial activities of a business, person, or other entity”. Generally, it begins…
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