Interpreting Company Reports and Accounts,
10th edition

By Geoffrey Holmes, et al.
July 2008
Distributed by Trans-Atlantic Publications
Financial Times / Prentice Hall
ISBN: 9780273711414
321 Pages, Illustrated
$99.50 Paper Original     

Interpreting Company Reports and Accounts guides the reader through the conventions and complexities of company accounts, explaining how to assess the financial and trading position of a company from year to year, how to spot undue risk taking and ‘‘cosmetic accounting’’ and where to look for clues on the quality of management.

Packed with interesting real world examples, this is a highly practical book which shows readers how to analyse company reports and accounts, both qualitatively and quantitatively. The analysis is illustrated with over 200 extracts/examples from published accounts



Publisher's acknowledgements

Chapter 1 - Overview of the regulatory scene

Chapter 2 - International Financial Reporting Standards (IFRS) overview

Chapter 3 - Accounting principles

Chapter 4 - The annual report

Chapter 5 - Chairman's statement and the operating and financial review

Chapter 6 - Corporate governance and the auditors' report

Chapter 7 - The profit and loss account: overall structure

Chapter 8 - The profit and loss account: turnover and revenue recognition

Chapter 9 - The profit and loss account: further disclosure areas

Chapter 10 - The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share

Chapter 11 - Equity statements, dividends and prior period adjustments

Chapter 12 - Balance sheet: an introduction

Chapter 13 - Tangible fixed assets

Chapter 14 - Intangible fixed assets

Chapter 15 - Fixed asset investments

Chapter 16 - Stocks and long-term contracts

Chapter 17 - Debtors and other receivables

Chapter 18 - Current asset investments; cash at bank and in hand

Chapter 19 - Creditors and provisions

Chapter 20 - Tax in the balance sheet

Chapter 21 - Bank loans and overdrafts

Chapter 22 - Loan capital

Chapter 23 - Derivatives and other financial instruments

Chapter 24 - Equity share capital and reserves

Chapter 25 - Balance sheet disclosures

Chapter 26 - Cash flow statements

Chapter 27 - Financial Reporting for SMEs (small and medium-sized entities)

Chapter 28 - Group accounts, acquisitions and mergers

Chapter 29 - Joint ventures, associates and foreign operations

Chapter 30 - Historical summaries, ratios and trends

Chapter 31 - Inflation

Chapter 32 - Half-yearly reports (Interim reports)

Chapter 33 - UK GAAP and IFRS compared

Chapter 34 - Adopting IFRS for the first time

Chapter 35 - Putting it all together

Appendix 1 UK GAAP: Current Financial Reporting Standards and Exposure Drafts

Appendix 2 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)

Appendix 3 Useful website addresses

Appendix 4 Present value

Appendix 5 Retail Price Indices since 1950


Return to the Businesss Titles Home Page