Understandability and Transparency of the Financial Statements of ...

Appendix One – Statement of Financial Activities....................................................... 251
Appendix Two – Ethics approval .................................................................................. 252
Appendix Three – Semi-structured interview Guide .................................................... 253
Appendix Four – Consent Form .................................................................................... 254
Appendix Five – Participant information sheet ............................................................ 255
Appendix Six – Transcriber‟s Confidentiality Agreement ........................................... 257
Appendix Seven – NVivo Tree nodes ........................................................................... 258
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