Sample Disclosure – Items Of Significant And Unusual Nature In Directors’ Report (9 September 2009)
ITEMS OF SIGNIFICANT AND UNUSUAL NATURE
In the opinion of the directors, the results of the operations of the Company for the financial year ended 30 June 2009 were substantially affected by the impairment loss on property, plant and equipment and prepaid land lease of RMXX,XXX,XXX and RMXX,XXX,XXX respectively. In addition, the financial results were also substantially affected by the inventories written down and the provision for employee termination benefits of RMXXX,XXX,XXX and RMXXX,XXX,XXX respectively. There were no items, transactions or events of material and unusual in nature noted in the interval between the end of the financial year and the date of this report that may affect further materially the results of the Company during the current financial year.

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Sample Disclosre – Items Of Significant And Unusual Nature In Directors’ Report (9 September 2009) « Learnaccounting’s Weblog on September 9, 2009
[...] Posted by learnaccounting on September 9, 2009 If you need sample disclosure of items of significant and unusual nature in directors’ report please refer to: Items Of Significant And Unusual Nature [...]