Financial Times guide to using and interpreting company accounts
The Financial Times Guide to Using and Interpreting Company Accounts is designed for the non-accountant manager, investor or entrepreneur who is expected to have financial knowledge but may not have accounting training. Wendy McKenzie approaches the project via three key points: What information wi...
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Harlow, England :
Pearson
[2010]
|
| Edición: | Fourth edition |
| Colección: | Financial times guides.
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628444106719 |
Tabla de Contenidos:
- Cover
- FT Guide to Using and Interpreting Company Accounts
- Contents
- Preface
- Part 1 What information will I find in the accounts?
- Introduction to the accounts
- Introduction
- The accounting principles
- The accounts
- Summary
- The income statement, or the profit and loss account
- Introduction
- Capital costs and revenue costs
- What does an income statement look like?
- The accounting judgements - defining the costs that relate to the sales
- Currency adjustments
- Income statement summary
- IMI's income statement
- The balance sheet and statement of financial position
- Introduction
- What will I find in a balance sheet?
- How is this information presented?
- The balance sheet in detail
- Summary
- IMI's balance sheet
- The statements of recognised income and expense, comprehensive income and changes in equity
- Introduction
- What's in a statement of recognised income and expense?
- IMI's statement of recognised income and expense
- What's in a statement of changes in equity?
- The statement of total recognised gains and losses
- The effects of the revisions to IAS 1 on the financial statements
- The statement of cash flows
- Introduction
- What is in a statement of cash flows?
- The cash flow statement in detail
- IMI's cash flow statement
- Other information found in the accounts
- Introduction
- Segmental analysis
- Employee benefits
- Contingent liabilities
- Commitments for future capital expenditure
- Events after the reporting period
- Related party transactions
- Financial risk management disclosures
- The operating and financial reviews
- IMI's financial review
- A comparison of IFRS and UK GAAP
- Introduction
- The main differences between the international rules and UK GAAP
- The presentation of the financial statements
- The income statement/profit and loss account.
- The balance sheet
- The statements of total recognised gains and losses and the recognised income and expense
- The cash flow statement and statement of cash flows
- Part 2 How do I analyse the accounts?
- How do I analyse the accounts?
- Introduction
- Starting your analysis
- And now, a few words about ratios
- What's in this part of the book?
- Solvency
- Introduction
- Immediate solvency/liquidity
- Short-term solvency
- Long- and medium-term solvency
- Summary of the solvency ratios and analysis
- IMI's solvency in 2008
- Profitability
- Introduction
- What is the definition of the return on capital employed?
- Calculating the return on capital employed
- Improving the return on operating capital employed
- The hierarchy of ratios
- Using EBITDA
- Summary of the profitability ratios
- IMI's profitability ratios in 2008
- Cash management
- Introduction
- The operating and financial reviews
- The cash flow statement
- The loan profile
- IMI's cash management
- The investors' perspective
- Introduction
- The investment ratios
- Summary
- IMI's investment ratios in 2008
- IMI
- Introduction
- Starting the analysis
- IMI's five-year summary
- IMI's operating review
- IMI's financial statements
- Analysing IMI's financial performance 2005-2008
- Part 3 How can I use my analysis?
- How can I use my analysis?
- Introduction
- Suppliers' accounts
- Introduction
- The first decision ... which accounts to use
- First steps
- Relevant ratios
- The importance of your order
- Summary
- Customers' accounts
- Introduction
- The first decision ... which accounts to use
- First steps
- Relevant ratios
- Summary
- Competitors' accounts
- Introduction
- The first decision ... which accounts to use
- First steps
- Relevant ratios
- Summary
- Identifying a company's acquisition potential
- Introduction.
- Relevant ratios
- Post-acquisition profitability
- Cash management and the statement of cash flows
- Company valuation
- Summary
- The availability of accounts
- Where can I find a company's accounts?
- The format of the small and medium-sized private companies' accounts filed at Companies House
- Index.
