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ACC 407_F2021_Pr... • ••

Students are required to prepare PPP (no report required) based on findings and present it to the
(12- 15 slid es, up to 12 mi nutes of presen tation's leng th ).
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CLO3 Part 2. Reporting by Multinational Corporations (MNCs)
1. Se lec t two MNCs, one f orei gn and one local (GCC) fr om the sa me
ind ustr y. Whe n y ou ha ve se l ec te d th e c omp an i e s, in or de r to a v oi d du p l ic a te s, pl e a se
n oti f y th e c la ss ab ou t y ou r ch oi c e

i n Ge n er a l Qu e sti on s Di sc u ssi on B oa r d f oru m (B l a ck b oa rd ) F or u m "P r oje c t P a r t 2 - MNCs". Th i s

wa y y ou wi l l "b ook " y ou r c ompa n i e s.

2. For both companies perform the following analysis, using the latest
annual report and other i nf or ma ti on av a i l ab l e:

2.1. Information from Management Report and stock exchange data:

2 .1 .1 . Ge n e r a l i n f o r m a t i o n a b ou t th e c o mp a n y (s h o r t h i st or y , m i s si on , st r a te g y ,
etc.)

2.1.2. S toc k i n f or ma ti on f or the la st 3 y ea r s: th e stoc k e x c ha n ge wh er e

sec uri tie s are l isted , the mark et capi tali za ti on sh are pric e, IP0s, SPOs, etc.

2.1.3. Corpora te g ove rnan ce (th e B oard 's, th e pr oced ure s, re mun era ti on ,
di sc losu re on tak eover s, etc.)

2.1.4. A group (parent and subsidiaries) information (structure, corporate

manag eme nt, etc.).

2.1.5. Busine ss info rm at io n (gene ral and ind ustr y spec ific co ndi tio ns,
inf or ma ti on on seg me nts' str uc ture and per formance , ac tua l and for wa rd l ooki ng
i nf or ma ti on on b u sin e ss p e rf or ma n c e , r e se ar c h a nd de v e l op me n t, etc .).

2.1.6. Risk manag ement (r isk man agemen t sy stem, ri sk s, opportuni tie s, r isk
ma n ag e me n t a s ap pl i e d to ac c ou n tin g sy ste m, etc .)

2.2. Financial Reporting

2.2.1. Ind ica te fin anc ial stateme nts incl uded in the report (d o not pa ste fina nci al
statements).

2.2.2. Con sol i d a ti on a pp r oa ch u sed (c omp a ni e s i nc l u de d i n c on sol i d a ti on , a nd

c on sol i d a ti on me th od s).
2 .2 .3 . F or e i g n c u r r e n c y t r a n sl a ti on me th o d s .

2.2.4. S ig n i fi c a n t a c c oun ti ng p oli c i e s.

2.2.5. S h or t su mma r y of Note s' d i sc l osu r e s r e l a te d to sp e ci f i c f in a n ci a l

sta te me n ts.

2.2.6. P ri n c ip l e s of p re p ar a ti on of fi n an c i a l sta te me n ts (U S GA AP , IFR S , e tc .).

2.2.7. Summa ry of major fina nci al ra ti os (wi th supporting calc ula ti on s).
Comp a r e two c omp an i e s fr om r a ti o a na l y si s p oi n t of v i e w.

2.3. Sustainability/Social Responsibility Reporting (SSRR)

2.3.1. S tr uc tu r e of S SR R r e p or tin g (se p a r a te r ep or t, pa r t of an an n ua l re p or t,
etc.)

2.3.2. Princ iple s (GRI, etc .) foll owed f or SS RR.

2 .3 .3 . E x a mi n e th e c o mp a n y c o mp l i a n c e w i th S S R R g u i d e l i n e s u si n g 1 4

___ apperpreglitrrnt of financial risk

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