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Accounting for managers portfolio coursework
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Performance measures including Benchmarking, Economic Value Added and the Balanced Scorecard. Full coursework with the word limit and references achieved a 73% with my analytical ref and working outs.

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  • May 7, 2022
  • 13
  • 2018/2019
  • Case
  • Charles
  • A

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Student number:
Word count: 2838




Module Name: Accounting For Managers
Student Number:
Word Count: 2838

, Student number:
Word count: 2838

Task One: Evaluate The Extent To Which The Annual Report

Of Tesco’s Illustrates The Requirement For Limited Companies

To Work Within A Regulatory Framework, Making Appropriate

Reference To The Directors’ Requirement To Fulfil Their Duty

Of Care.

Limited Companies must work within the regulatory framework when submitting

annual reports as it is essential for many reasons. Kaplan Financial Knowledge

Bank, states that the first reason is to why this is the case is to ensure that the needs

of the users of financial statements are met with at least a basic minimum of

information (The Regulatory Framework, 2012). Another example summed up by

KFB is to regulate the behaviour of businesses and directors towards their investors

(The Regulatory Framework, 2012). The regulatory framework for financial reporting

comes underneath the International Financial Reporting Standards (IFRS, 2018),

which sets out a wide-ranging platform that all financial reporting must reach. This

‘behaviour of directors’ is related to the directors’ duty of care, which has been

streamlined by Eisenberg, who states that this duty of care consists of three general

legal duties: the duty to act carefully, the duty to act loyally and the duty to act

lawfully (Eisenberg, 1990).

The last reason given is that the information provided in the relevant economic arena

is both comparable and consistent; this increases the user’s confidence in the

financial reporting process. Because of these reasons there are situations whereby a

company, and therefore directors, act perfectly in line with the regulatory framework,

but not necessarily with a duty of care. This essay will explore how Tesco’s

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