Interpreting Company Reports and Accounts / Sixth Edition
- 6th
- Prentice Hall, 1997
- 302
The most readily available source of information on a company's activities, its profitability and its prospects. Preface, Introduction, Company Reports and Accounts - An Introduction, Accounting Standards and the Principles of Financial Reporting, Formation, Forming a Company, Admission to Listing, The Balance Sheet, Capital Employed, Share Capital and Reserves, Loan Capital, Assets: Fixed Assets, Intangible Fixed Assets, Tangible Fixed Assets, Fixed Asset Investments, Current Assets, Stocks and Work in Progress, Debtors, Current Asset Investments and Cash at Bank and in Hand, Current Liabilities, Bank Loans and Overdrafts, Derivatives and Other Financial Instruments, Creditors and Provisions and Contingent Liabilities, The Profit and Loss Account, Turnover and Trading Profit and Pre-tax Profit, Taxation, Profits after Tax and Dividends and Earnings per Share, Cash Flow, Cash Flow Statements, The Group, Acquisitions and Mergers, Other, Foreign Exchange, Interim Statements, Inflation Accounting, Appendices, Index.