Early on Friday I flew down to Zagreb en route to Banja Luka in Bosnia where I am working on a short contract on cost accounting systems development. I've already taken lots of snaps with my digital camera and will keep you fully informed! I replied to Margaret again, this time she asked a question on how to analyse an annual report and accounts document to see if it meets the needs of its users. This is what I replied: Let me start you off with a task that you should find helpful. Go to my web site and look in the financial accounting section and you will find that I write about this topic on various pages. Take a look at the pages called concepts and conventions. I not only talk about general concepts and conventions but specifically about the ASB’s views of who the users of accounting are … as a matter of interest I think the ASB’s list of users is too short and my own list is much better! I hope this at least starts you off Maggie! Then you can take the annual reports and sit them alongside my pages and the ASB’s Statement of Principles and go through them one by one. Which companies did you choose? Why did you choose them? Could you have chosen better companies that would help you with this task? DW