The external influences on the Volkswagen’s 2014 financial reporting (Legal, Taxation, Cororate finance, the accounting profession, culture)

Paper, Order, or Assignment Requirements External influences Check you are looking at the PARENT COMPANY/HOLDING COMPANY ACCOUNTS “ perhaps at back of the Annual Report, or in a separate document. The important parts of the report to examine: ¢ The accounts, especially the balance sheet and notes (look at provisions especially re tax) ¢ Accounting policies statement (usually Note 1) ¢ Audit report From these, you can work out (1) the institutional, legal and regulatory background guided by Lecture 1 slides (2) the cultural framework guided by Lecture 2 slides and Workshop 2 “ visual material should also help here.