Interpreting Company Reports

10. Auflage 2024
ISBN: 978-0-273-71141-4
Verlag: Pearson

Buch, Englisch, 336 Seiten, Format (B × H): 189 mm x 246 mm, Gewicht: 652 g

Interpreting Company Reports and Accounts guides the reader through the conventions and complexities of company accounts, explaining how to assess the financial and trading position of a company from year to year, how to spot undue risk taking and cosmetic accounting and where to look for clues on the quality of management. 

Packed with interesting real world examples, this is a highly practical book which shows readers how to analyse company reports and accounts, both qualitatively and quantitatively. The analysis is illustrated with over 200 extracts/examples from published accounts

Autoren/Hrsg.

Holmes, Geoffrey

Sugden, Alan

Gee, Paul

Inhaltsverzeichnis

1. 1 Overview of the regulatory scene
2. 2 International Financial Reporting Standards (IFRS) overview
3. 3 Accounting principles
4. 4 The annual report
5. 5 Chairman's statement and the operating and financial review
6. 6 Corporate governance and the auditors' report
7. 7 The profit and loss account: overall structure
8. 8 The profit and loss account: turnover and revenue recognition
9. 9 The profit and loss account: further disclosure areas
10. 10 The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share
11. 11 Equity statements, dividends and prior period adjustments
12. 12 Balance sheet: an introduction
13. 13 Tangible fixed assets
14. 14 Intangible fixed assets
15. 15 Fixed asset investments
16. 16 Stocks and long-term contracts
17. 17 Debtors and other receivables
18. 18 Current asset investments; cash at bank and in hand
19. 19 Creditors and provisions
20. 20 Tax in the balance sheet
21. 21 Bank loans and overdrafts
22. 22 Loan capital
23. 23 Derivatives and other financial instruments
24. 24 Equity share capital and reserves
25. 25 Balance sheet disclosures
26. 26 Cash flow statements
27. 27 Financial Reporting for SMEs (small and medium-sized entities)
28. 28 Group accounts, acquisitions and mergers
29. 29 Joint ventures, associates and foreign operations
30. 30 Historical summaries, ratios and trends
31. 31 Inflation
32. 32 Half-yearly reports (Interim reports)
33. 33 UK GAAP and IFRS compared
34. 34 Adopting IFRS for the first time