directors’ report
An annual report from a *board of directors to an organization’s *stockholders and other *stakeholders. Directors’ reports normally accompany annual *financial statements, which they are intended to amplify and interpret. Under most systems of *Generally Accepted Auditing Standards, external auditors are required to report any *material discrepancies between a directors’ report and related financial statements.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • directors' report — Under Section 23A and 235 Companies Act 1985, for each financial year the directors are obliged to prepare a directors report, usually contained in the statutory accounts, containing a review of the business, stating whether dividends are to be… …   Law dictionary

  • Directors' Report — Part of a company s annual report. It is a legal requirement that the directors write a report summarising the company s performance over the year, its future prospects and with certain other required disclosures. Dresdner Kleinwort Wasserstein… …   Financial and business terms

  • directors' report — An annual report by the directors of a company to its shareholders, which forms parts of the accounts required to be filed with the Registrar of Companies under the Companies Act (1985). The information that must be given includes the principal… …   Accounting dictionary

  • directors' report — An annual report by the directors of a company to its shareholders, which forms parts of the accounts required to be filed with the Registrar of Companies under the Companies Act (1985). The information that must be given includes the principal… …   Big dictionary of business and management

  • directors’ report — /daɪˌrektəz rɪ pɔ:t/ noun the annual report from the board of directors to the shareholders …   Marketing dictionary in english

  • directors’ report — /daɪˌrektəz rɪ pɔ:t/ noun the annual report from the board of directors to the shareholders …   Dictionary of banking and finance

  • report — Written or oral confirmation that all or part of one s order has been executed, including the price and size parameters of the trade being reported; often followed by a fresh picture. Bloomberg Financial Dictionary A premium on carrying over a… …   Financial and business terms

  • report of the directors — See directors report …   Big dictionary of business and management

  • Directors' duties in the United Kingdom — bind anybody who is formally appointed to the board of directors of a UK company. Contents 1 Scope 2 Duty to act for proper purposes 3 Duty of care 4 …   Wikipedia

  • report — re·port 1 n: a usu. detailed account or statement: as a: an account or statement of the facts of a case heard and of the decision and opinion of the court or of a quasi judicial tribunal determining the case b: a written submission of a question… …   Law dictionary

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