Analyzing the Reporting Framework of PotashCorp Ltd
Added on 2022-12-19
44 Pages7973 Words87 Views
Running head: MANAGERIAL ACCOUNTING
Managerial Accounting
Name of the Student:
Name of the University:
Author’s Note
Managerial Accounting
Name of the Student:
Name of the University:
Author’s Note
MANAGERIAL ACCOUNTING
1
Executive Summary
The main purpose of the assessment is to analyse the reporting framework which is
applied by the business of PotashCorp ltd and the same is judged from the annual report of the
business for the period. The annual reported which is shown in the financial statements is
appropriately presented. The assessment would be dealing with PwC framework for the purpose
assessing the quality of report which is presented by the management of the company. The
different areas of reporting would be the focus of the management of the company and ensure
that the same confirms with the relevant PwC reporting requirements.
1
Executive Summary
The main purpose of the assessment is to analyse the reporting framework which is
applied by the business of PotashCorp ltd and the same is judged from the annual report of the
business for the period. The annual reported which is shown in the financial statements is
appropriately presented. The assessment would be dealing with PwC framework for the purpose
assessing the quality of report which is presented by the management of the company. The
different areas of reporting would be the focus of the management of the company and ensure
that the same confirms with the relevant PwC reporting requirements.
MANAGERIAL ACCOUNTING
2
Table of Contents
PwC Value Framework Elements....................................................................................................8
1. Value Framework Element: Strategies and Objectives............................................................8
Report Extracts:...........................................................................................................................8
Reporting Critique.......................................................................................................................9
Extensiveness and Accessibility..................................................................................................9
Comprehensiveness...................................................................................................................10
Conclusion and Strength............................................................................................................10
2. Value Framework Element: Business Model.........................................................................10
Report Extracts:.........................................................................................................................10
Reporting Critique.....................................................................................................................11
Extensiveness and Accessibility................................................................................................11
Comprehensiveness...................................................................................................................11
Conclusion and Strength............................................................................................................12
3. Value Framework Element: Governance...............................................................................12
Report Extracts:.........................................................................................................................12
Reporting Critique.....................................................................................................................13
Extensiveness and Accessibility................................................................................................13
Comprehensiveness...................................................................................................................13
Conclusion and Strength............................................................................................................14
2
Table of Contents
PwC Value Framework Elements....................................................................................................8
1. Value Framework Element: Strategies and Objectives............................................................8
Report Extracts:...........................................................................................................................8
Reporting Critique.......................................................................................................................9
Extensiveness and Accessibility..................................................................................................9
Comprehensiveness...................................................................................................................10
Conclusion and Strength............................................................................................................10
2. Value Framework Element: Business Model.........................................................................10
Report Extracts:.........................................................................................................................10
Reporting Critique.....................................................................................................................11
Extensiveness and Accessibility................................................................................................11
Comprehensiveness...................................................................................................................11
Conclusion and Strength............................................................................................................12
3. Value Framework Element: Governance...............................................................................12
Report Extracts:.........................................................................................................................12
Reporting Critique.....................................................................................................................13
Extensiveness and Accessibility................................................................................................13
Comprehensiveness...................................................................................................................13
Conclusion and Strength............................................................................................................14
MANAGERIAL ACCOUNTING
3
4. Value Framework Element: Risk Management.....................................................................14
Report Extracts:.........................................................................................................................14
Reporting Critique.....................................................................................................................14
Extensiveness and Accessibility................................................................................................15
Comprehensiveness...................................................................................................................15
Conclusion and Strength............................................................................................................15
5. Value Framework Element: Remuneration............................................................................16
Report Extracts:.........................................................................................................................16
Reporting Critique.....................................................................................................................16
Extensiveness and Accessibility................................................................................................17
Comprehensiveness...................................................................................................................17
Conclusion and Strength............................................................................................................17
6. Value Framework Element: Financial Assets........................................................................18
Report Extracts:.........................................................................................................................18
Reporting Critique.....................................................................................................................18
Extensiveness and Accessibility................................................................................................19
Comprehensiveness...................................................................................................................19
Conclusion and Strength............................................................................................................19
7. Value Framework Element: Physical Assets..........................................................................20
Report Extracts:.........................................................................................................................20
3
4. Value Framework Element: Risk Management.....................................................................14
Report Extracts:.........................................................................................................................14
Reporting Critique.....................................................................................................................14
Extensiveness and Accessibility................................................................................................15
Comprehensiveness...................................................................................................................15
Conclusion and Strength............................................................................................................15
5. Value Framework Element: Remuneration............................................................................16
Report Extracts:.........................................................................................................................16
Reporting Critique.....................................................................................................................16
Extensiveness and Accessibility................................................................................................17
Comprehensiveness...................................................................................................................17
Conclusion and Strength............................................................................................................17
6. Value Framework Element: Financial Assets........................................................................18
Report Extracts:.........................................................................................................................18
Reporting Critique.....................................................................................................................18
Extensiveness and Accessibility................................................................................................19
Comprehensiveness...................................................................................................................19
Conclusion and Strength............................................................................................................19
7. Value Framework Element: Physical Assets..........................................................................20
Report Extracts:.........................................................................................................................20
MANAGERIAL ACCOUNTING
4
Reporting Critique.....................................................................................................................20
Extensiveness and Accessibility................................................................................................21
Comprehensiveness...................................................................................................................21
Conclusion and Strength............................................................................................................21
8. Value Framework Element: Customers.................................................................................22
Report Extracts:.........................................................................................................................22
Reporting Critique.....................................................................................................................22
Extensiveness and Accessibility................................................................................................23
Comprehensiveness...................................................................................................................23
Conclusion and Strength............................................................................................................23
9. Value Framework Element: People & Culture.......................................................................24
Report Extracts:.........................................................................................................................24
Reporting Critique.....................................................................................................................24
Extensiveness and Accessibility................................................................................................25
Comprehensiveness...................................................................................................................25
Conclusion and Strength............................................................................................................25
10. Value Framework Element: Innovation G&S....................................................................26
Report Extracts:.........................................................................................................................26
Reporting Critique.....................................................................................................................26
Extensiveness and Accessibility................................................................................................26
4
Reporting Critique.....................................................................................................................20
Extensiveness and Accessibility................................................................................................21
Comprehensiveness...................................................................................................................21
Conclusion and Strength............................................................................................................21
8. Value Framework Element: Customers.................................................................................22
Report Extracts:.........................................................................................................................22
Reporting Critique.....................................................................................................................22
Extensiveness and Accessibility................................................................................................23
Comprehensiveness...................................................................................................................23
Conclusion and Strength............................................................................................................23
9. Value Framework Element: People & Culture.......................................................................24
Report Extracts:.........................................................................................................................24
Reporting Critique.....................................................................................................................24
Extensiveness and Accessibility................................................................................................25
Comprehensiveness...................................................................................................................25
Conclusion and Strength............................................................................................................25
10. Value Framework Element: Innovation G&S....................................................................26
Report Extracts:.........................................................................................................................26
Reporting Critique.....................................................................................................................26
Extensiveness and Accessibility................................................................................................26
MANAGERIAL ACCOUNTING
5
Comprehensiveness...................................................................................................................26
Conclusion and Strength............................................................................................................27
11. Value Framework Element: Brands and Intellectual Assets..............................................27
Report Extracts:.........................................................................................................................27
Reporting Critique.....................................................................................................................28
Extensiveness and Accessibility................................................................................................28
Comprehensiveness...................................................................................................................28
Conclusion and Strength............................................................................................................29
12. Value Framework Element: Processes and Supply Chain..................................................29
Report Extracts:.........................................................................................................................29
Reporting Critique.....................................................................................................................29
Extensiveness and Accessibility................................................................................................30
Comprehensiveness...................................................................................................................30
Conclusion and Strength............................................................................................................30
13. Value Framework Element: Operational Performance.......................................................30
Report Extracts:.........................................................................................................................30
Reporting Critique.....................................................................................................................31
Extensiveness and Accessibility................................................................................................31
Comprehensiveness...................................................................................................................31
Conclusion and Strength............................................................................................................31
5
Comprehensiveness...................................................................................................................26
Conclusion and Strength............................................................................................................27
11. Value Framework Element: Brands and Intellectual Assets..............................................27
Report Extracts:.........................................................................................................................27
Reporting Critique.....................................................................................................................28
Extensiveness and Accessibility................................................................................................28
Comprehensiveness...................................................................................................................28
Conclusion and Strength............................................................................................................29
12. Value Framework Element: Processes and Supply Chain..................................................29
Report Extracts:.........................................................................................................................29
Reporting Critique.....................................................................................................................29
Extensiveness and Accessibility................................................................................................30
Comprehensiveness...................................................................................................................30
Conclusion and Strength............................................................................................................30
13. Value Framework Element: Operational Performance.......................................................30
Report Extracts:.........................................................................................................................30
Reporting Critique.....................................................................................................................31
Extensiveness and Accessibility................................................................................................31
Comprehensiveness...................................................................................................................31
Conclusion and Strength............................................................................................................31
MANAGERIAL ACCOUNTING
6
14. Value Framework Element: Economic Performance.........................................................32
Report Extracts:.........................................................................................................................32
Reporting Critique.....................................................................................................................32
Extensiveness and Accessibility................................................................................................33
Comprehensiveness...................................................................................................................33
Conclusion and Strength............................................................................................................33
15. Value Framework Element: Social.....................................................................................33
Report Extracts:.........................................................................................................................33
Reporting Critique.....................................................................................................................34
Extensiveness and Accessibility................................................................................................34
Comprehensiveness...................................................................................................................34
Conclusion and Strength............................................................................................................34
16. Value Framework Element: Environmental.......................................................................35
Report Extracts:.........................................................................................................................35
Reporting Critique.....................................................................................................................35
Extensiveness and Accessibility................................................................................................35
Comprehensiveness...................................................................................................................36
Conclusion and Strength............................................................................................................36
17. Value Framework Element: Segmental..............................................................................36
Report Extracts:.........................................................................................................................36
6
14. Value Framework Element: Economic Performance.........................................................32
Report Extracts:.........................................................................................................................32
Reporting Critique.....................................................................................................................32
Extensiveness and Accessibility................................................................................................33
Comprehensiveness...................................................................................................................33
Conclusion and Strength............................................................................................................33
15. Value Framework Element: Social.....................................................................................33
Report Extracts:.........................................................................................................................33
Reporting Critique.....................................................................................................................34
Extensiveness and Accessibility................................................................................................34
Comprehensiveness...................................................................................................................34
Conclusion and Strength............................................................................................................34
16. Value Framework Element: Environmental.......................................................................35
Report Extracts:.........................................................................................................................35
Reporting Critique.....................................................................................................................35
Extensiveness and Accessibility................................................................................................35
Comprehensiveness...................................................................................................................36
Conclusion and Strength............................................................................................................36
17. Value Framework Element: Segmental..............................................................................36
Report Extracts:.........................................................................................................................36
MANAGERIAL ACCOUNTING
7
Reporting Critique.....................................................................................................................36
Extensiveness and Accessibility................................................................................................37
Comprehensiveness...................................................................................................................37
Conclusion and Strength............................................................................................................37
Reporting of Materials Matters......................................................................................................38
Corporate Responsibility...........................................................................................................39
Material Matters Critique..........................................................................................................39
Bibliography..................................................................................................................................40
7
Reporting Critique.....................................................................................................................36
Extensiveness and Accessibility................................................................................................37
Comprehensiveness...................................................................................................................37
Conclusion and Strength............................................................................................................37
Reporting of Materials Matters......................................................................................................38
Corporate Responsibility...........................................................................................................39
Material Matters Critique..........................................................................................................39
Bibliography..................................................................................................................................40
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