Executive brief

The Board of Directors of Walmart, who financial statements have to be analyzed and now require an Executive Brief evaluating their financial reporting and making recommendations as to how it can be enhanced in accordance with International GAAP, IFRS and IASB

Demonstrate a critical understanding of the nature of financial statements and their inherent limitations, and acquisition of skills to be able to analyze critically and communicate these elements

Critically evaluate measurement models and the conceptual framework adopted by the IASB

Demonstrate a critical understanding of the institutional and social contexts of globalization of financial reporting and the knowledge to evaluate critically the cultural, political and market forces that influence this process

Prepare main non-group and consolidated financial statements in accordance with the International GAAP.

Make a logic and clear presentation throughout the executive brief.

Make an innovative and valuable recommendation for the company





Word-processed in 11 Font Arial with 1.0 line spacing.

All pages must be numbered

Margins must be as follows: Top and Bottom 2.54 cm, Left and Right: 3.18 cm

(Microsoft Word default)

Headers and footers may be outside these margins.

Footnotes should be included within the margins.

The main body text should not exceed a maximum number of 1,500 words.

An executive summary is required (not included in the word count), but this should not exceed 1 page.





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