A 6-step approach to explaining extraordinary resources

To carry out day-to-day business functions, companies use many different resources, but how many of these resources help the company to distinguish itself from other similar companies/competitors? It is argued that in order to create organisational value, a company must have at least one ‘extraordinary resource’. So what is an extraordinary resource? Extraordinary resources can […]

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Annual reports are getting longer, but are they more useful?

“Annual reports are getting longer but not necessarily more useful”. Critically evaluate the above statement including comments from the current literature and debate, and provide examples from annual reports and make reference to the IASB conceptual framework, where appropriate to support your arguments. Annual reports communicate and present in truth and fairness the activities of […]

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