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Financial Reporting Assignment Subject - Legal and Regulatory Influence on the Production and Presentation of Financial Statements Report to Dave Belton 16th December 2003 Purpose of Report The purpose of this report is to explain the legal and regulatory influences on the production and presentation of financial statements and assess the implications of such policies and concepts for users of financial statements and final account. The report will demonstrate the effect that different policies have on the final accounts. Introduction All business's have to meet internal and external reporting requirements to show their financial wellbeing and satisfy the legal standards. In order to make judgements about business we require accounting information. Accounting is concerned with identifying, measuring, recording and reporting information relating to the activities of an organisation. Due to the competitive nature of all business accounting information has to be reliable, comparable, relevant and understandable. These are the basis on which business's stakeholders scan make...

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