Company accounts : analysis, interpretation and understanding

著者

書誌事項

Company accounts : analysis, interpretation and understanding

Maurice Pendlebury and Roger Groves

International Thomson Business Press, c1999

4th ed

大学図書館所蔵 件 / 全13件

この図書・雑誌をさがす

注記

Previous ed.: London : Routledge, 1994

Bibliography: p. 265-267

Includes index

内容説明・目次

内容説明

This text seeks to provide a clear understanding of the nature and format of the annual report and accounts of companies, and a full introduction to the analysis and interpretation of financial statements. Throughout the text the authors use the financial statements of the BOC Group plc as a case study providing a basis for description, interpretation and analysis.

目次

  • Part 1 Company accounts: the purpose, regulation and format of company reports
  • published financial statements
  • the profit and loss accounts
  • the balance sheet
  • the cash flow statement
  • other reports and statements
  • the chairman's statement
  • the directors' report
  • the auditor's report. Part 2 Interpretation and assessment: financial statement analysis and comparison
  • profitability and performance
  • efficiency and effectiveness
  • liquidity and stability
  • capital structure and financial risk
  • a structured approach to reviewing financial statements
  • other uses of financial ratios. Appendices: a financial review of the BOC Group plc for the year ended 30 September 1993
  • sources of comparative statistics and data.

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