Interpreting company reports and accounts
著者
書誌事項
Interpreting company reports and accounts
Woodhead-Faulkner, [1993?] c1990
4th ed. (rev.)
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注記
On cover: "As at 28 February 1993"
Previous ed.: 4th ed. 1990
Includes index
内容説明・目次
内容説明
A guide to the conventions and complexities of reports and accounts. This revised fourth edition explains how to assess the financial and trading position of a company from year to year, how to spot undue risk management, and how to identify where poor results have been disguised.
目次
- Introduction to accounting practice
- forming a company
- admission to listing
- share capital and reserves
- loan capital
- fixed assets
- investments
- stocks and work in progress
- debtors
- bank loans
- overdrafts and other financial instruments
- creditors, provisions and contingent liabilities
- turnover, trading profit and pre-tax profit
- taxation
- profits after tax, exceptional and extraordinary items, dividents and earnings per share
- acquisitions and mergers
- subsidiaries and group accounts
- associated undertakings and participating interests
- foreign exchange
- cash flow statements
- historical summaries
- director's report
- chairman's statement and auditor's report
- other sources of information
- inflation accounting
- trends and ratios
- pro-forma guide to analysis
- revelation. Appendices.
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