Interpreting Company Reports & Accounts
8th Edition

By Geoffrey Holmes, et al.
Financial Times / Pearson Education
December 2002
ISBN: 0-273-65592-2
211 Pages, 8 1/4" x 11 3/4"
$82.50 paper original

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This classic text known as "the analyst's Bible" guides the reader through the conventions and complexities of reports and accounts, explaining how to assess the financial and trading position of a company from year to year, how to spot undue risk-taking, where and how to look for clues on the quality of management and how to spot "cosmetic accounting". The eighth edition has been fully updated to take account of the latest amendments in accounting rules and benefits from the practical experience of a new author, Paul Gee.

Features
Clear, punchy writing style Key terms highlighted in the text Set of problems provided at the end of the text, together with solutions Chapter 31: "Putting it all together" takes readers step by step through the reports and acccounts of a listed company

Contents
A tribute to Geoffrey Holmes xii 1. Company Reports and Accounts – An Introduction 2. Financial Reporting Standards and Principles 3. Forming a Company 4. Admission to Listing 5. Share Capital and Reserves 6. Loan Capital 7. Intangible Fixed Assets 8. Tangible Fixed Assets 9. Fixed Asset Investments 10. Stocks and Work in Progress 11. Debtors 12. Current Asset Investments, Cash at Bank and in Hand 13. Bank Loans and Overdrafts 14. Derivatives and Other Financial Instruments 15. Creditors, provisions, contingent Liabilities and Continent Assets 16. Profit and Loss Account 17. Taxation 18. Profit After Tax, Dividends and Earnings per Share 19. Cash Flow Statements 20. Subsidiaries and Group Accounts 21. Acquisitions and Mergers 22. Associates, Joint Ventures and Related Parties 23. Foreign Exchange 24. Historical Summaries, Ratios and Trends 25. Chairman’s Statement, Operating and Financial Reviews and Directors’ Report 26. Corporate Governance and the Auditors’ Report 27. Interim Reports 28. Other Sources of Information 29. Inflation Accounting 30. International Accounting Comparisons 31. Putting it all Together 32. Future Developments in Accounting

Appendix 1 – Current Financial Reporting Standards and Exposure Drafts
Appendix 2 – Present Value
Appendix 3 – Retail Price Indices Since 1950
Appendix 4 – Problems and Solutions
Appendix 5 – Glossary of UK Terms and US Equivalents Index

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