Interpreting Company Reports and Accounts
Financial Times Prentice Hall (Verlag)
978-0-273-65597-8 (ISBN)
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This book guides the reader through the conventions and complexities of reports and accounts, explaining how to assess the financial and trading position of a company from year to year, how to spot undue risk-taking, where and how to look for clues on the quality of management and how to spot 'cosmetic accounting'.In 1991 the authors wrote: ' Company accounting is currently in a state of flux, confusion and controversy.' It is now in much better shape. In ten years, 19 Financial Reporting Standards (FRSs) together with a statement of Principles of Financial Reporting have been produced by the Accounting Standards Board ( ASB).Many earlier abuses have been prevented, and much more information now has to be disclosed, the use and purpose of which the authors seek to explain. But work still needs to be done. The final chapter of this edition examines the problems that remain, and the steps the ASB is taking to resolve them.
A tribute to Geoffrey Holmes xii1. Company reports and accounts -- an introduction 2. Financial reporting standards and principles 3. Forming a company 4. Admission to listing 5. Share capital and reserves 6. Loan capital 7. Intangible fixed assets 8. Tangible fixed assets 9. Fixed asset investments 10. Stocks and work in progress 11. Debtors 12. Current asset investments, cash at bank and in hand 13. Bank loans and overdrafts 14. Derivatives and other financial instruments 15. Creditors, provisions, contingent liabilities and continent assets 16. Profit and loss account 17. Taxation 18. Profit after tax, dividends and earnings per share 19. Cash flow statements 20. Subsidiaries and group accounts 21. Acquisitions and mergers 22. Associates, joint ventures and related parties 23. Foreign exchange 24. Historical summaries, ratios and trends 25. Chairman's statement, operating and financial reviews and directors' report 26. Corporate governance and the auditors' report 27. Interim reports 28. Other sources of information 29. Inflation accounting 30. International accounting comparisons 31. Putting it all together 32. Future developments in accounting Appendix 1 -- Current Financial Reporting Standards and Exposure Drafts Appendix 2 -- Present value Appendix 3 -- Retail Price Indices since 1950 Appendix 4 -- Problems and solutions Appendix 5 -- Glossary of UK terms and US equivalents Index
| Erscheint lt. Verlag | 19.7.2002 |
|---|---|
| Verlagsort | Harlow |
| Sprache | englisch |
| Maße | 218 x 305 mm |
| Gewicht | 1020 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 0-273-65597-3 / 0273655973 |
| ISBN-13 | 978-0-273-65597-8 / 9780273655978 |
| Zustand | Neuware |
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