SpecSavers Key Interpretations.PNG

SpecSavers have very kindly published KPIs within their Annual Report, whilst this is restricted to the Strategic Report and will disclose the statutory minimum level of disclosure, the interpretation of Financial Statements remain a key element of the F2 syllabus that may appear within the unseen information you are presented in the exam. When evaluating information disclosed within financial statements, remember that accounting standards and statutory disclosures meet the minimum level of disclosure for general purpose financial statements. You should always consider additional information that may help yourself and other users of the financial statements better interpret and understand financial performance and position.