Interpreting company reports and accounts:
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Harlow, England [u.a.]
Prentice Hall Financial Times
2002
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| Edition: | 8. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 298 S. graph. Darst. |
| ISBN: | 0273655922 0273655973 |
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MARC
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| adam_text | BRIEF CONTENTS
Publisher s Acknowledgements vi
Full Contents vii
Preface xiii
A tribute to Geoffrey Holmes xiv
1 Company reports and accounts an introduction 1
2 Financial reporting standards and principles 7
3 Forming a company 14
4 Admission to listing 16
5 Share capital and reserves 19
6 Loan capital 32
7 Intangible fixed assets 46
8 Tangible fixed assets 50
9 Fixed asset investments 61
10 Stocks and work in progress 64
11 Debtors 73
12 Current asset investments, cash at bank and in hand 80
13 Bank loans and overdrafts 83
14 Derivatives and other financial instruments 89
15 Creditors, provisions, contingent liabilities and contingent assets 95
16 Profit and loss account 106
17 Taxation 125
18 Profit after tax, dividends and earnings per share 133
19 Cash flow statements I48
20 Subsidiaries and group accounts 159
21 Acquisitions and mergers 168
22 Associates, joint ventures and related parties 174
23 Foreign exchange 183
24 Historical summaries, ratios and trends 191
25 Chairman s statement, operating and financial reviews and directors report 201
26 Corporate governance and the auditors report 210
27 Interim reports 217
28 Other sources of information 220
29 Inflation accounting 227
30 International accounting comparisons 235
v
Brief Contents
31 Putting it all together 242
32 Future developments in accounting 254
Appendix 1 Current Financial Reporting Standards and Exposure Drafts 261
Appendix 2 Present value 263
Appendix 3 Retail Price Indices since 1950 264
Appendix 4 Problems and solutions 265
Appendix 5 Glossary of UK terms and US equivalents 285
Index 286
PUBLISHER S ACKNOWLEDGEMENTS
We are grateful to the Financial Times Limited for permission to reprint the following material:
Tomkins extract from the LEX Column, © Financial Times, 1 July, 2000.
Whilst every effort has been made to trace the owners of copyright material, in a few cases this has
proved impossible and we take this opportunity to offer our apologies to any copyright holders whose rights
we have unwittingly infringed.
vi
CONTENTS
Page
Preface xiii
A tribute to Geoffrey Holmes xiv
INTRODUCTION
1 Company reports and accounts an introduction 1
The purpose of this book. The report and accounts. The directors report. The profit and
loss account. The balance sheet. The accounts of a newly formed company.
2 Financial reporting standards and principles 7
The present structure. The previous regime. The present regime. The Financial Reporting
Council (FRC). Financial Reporting Review Panel (FRRP). The Accounting Standards
Board (ASB). The Urgent Issues Task Force. Financial Reporting Standards (FRSs).
Statements of Recommended Practice. International accounting standards. Principles of
financial reporting. Need for a conceptual framework. Fundamental accounting concepts.
FRS 18 Accounting policies. Statement of Principles for Financial Reporting. What
financial statements comprise. The need to read the notes. The objective of financial
statements. Users and their information needs. What users look for. Recognition.
Accounting policies.
FORMATION
3 Forming a company 14
The limited company. Incorporation of a company. Memorandum of Association. Articles
of Association. Members (shareholders ) liability. Public company. Private company.
Chartered company. Small and medium sized companies.
4 Admission to listing 16
Stock Exchange listing quoted companies . Requirements for listing. Listing
Particulars (prospectus). Minimum size of issue. Keeping the public informed.
Continuing Obligations. Methods of obtaining a listing. Alternative Investment Market.
vii
Contents
THE BALANCE SHEET:
CAPITAL EMPLOYED
5 Share capital and reserves 19
Share capital. Authorised and issued share capital. Types of share capital. Preference
shares. Golden shares. Ordinary shares. Partly paid shares. Ordinary stock. Non voting
shares. Deferred shares. Warrants. Exercise rights. Accounting for warrants. Warrant price
behaviour. ADRs. Share schemes for directors and employees. Granting of options.
Executive share option schemes. Unapproved share option schemes. Enterprise
Management Incentives (EMI). Save As You Earn (SAYE) share options. All employee
share ownership plans (AESOPs). Performance share plans. Phantom share schemes.
Summary of schemes. The investor s viewpoint. Effect of inflation. The issue of further
equity. Rights issues. Placing and open offer. Scrip issues. Share splits. Scrip (stock)
dividends. Further information on shares. Company purchasing its own shares Reduction
of share capital. Arrangements and reconstructions. Reserves. Where reserves come from.
Capital and revenue reserves. Share premium account. Revaluation reserve. Capital
redemption reserve.
6 Loan capital 32
The advantages of borrowing. The risk of borrowing. Types of borrowing. Security given
to the lender. Typical characteristics of debentures and ULS. The trust deed. Accounting
for finance costs. Repurchase of debt. Deep discount issues. Sinking funds. Yields. Bonds.
Notes and loan notes. Commercial paper(CP). The amount a company can borrow. Capital
and income covers. Convertible loan capital. Terms of a convertible loan. Convertibles
with put options. Warrants. Mezzanine finance. Complex capital issues. Off balance
sheet financing. Substance over form. FRS 5 Reporting the substance of transactions.
Quasi subsidiaries. Sale and leaseback. Linked presentation. Other aspects of FRS 5.
Gearing ratios. Financial gearing. Leverage effect. Interest rate sensitivity. Operational
gearing. Profit/volume chart. Aggravating the problem. Fixed charges cover.
ASSETS:
FIXED ASSETS
7 Intangible fixed assets 46
Intangible fixed assets. Capitalised development costs. Rights. Copyright and similar
publishing rights. Licences. Patents and trademarks. Purchased goodwill. Purchased
goodwill old rules. Purchased goodwill FRSs 10 and 11. Impairment.
8 Tangible fixed assets 50
Tangible fixed assets. Depreciation. Companies Act requirements. Rates of depreciation.
Subnormal depreciation charges. Useful economic life. Where depreciation is shown
in the accounts. Depreciation methods. The straight line or fixed instalment method.
The reducing balance method. The sum of the years digits method. Comparison of
methods. The renewals method. Change in expected useful life. Writing down of asset
values. Changing method. Freehold land and buildings. The revaluation of assets.
Background. The arguments for and against valuations. FRS 15 Tangible fixed assets.
Sales and other disposals of fixed assets. Investment properties. Government grants.
Ratios. Ratio 1 line (d)/line (k). Ratio 2, line (m)/line (f).
9 Fixed asset investments 61
Types of investment. Investment in subsidiaries. Investment in associates. Investments in
joint ventures. Other fixed asset investments. Disclosures on significant holdings. Balance
sheet presentation. Points to watch. Interlocking holdings.
viii
Contents
CURRENT ASSETS
10 Stocks and work in progress 54
Different classes of stock. Subclassification. The matching principle. Dead stock.
Consistency. The importance of stock valuation. Problems in valuing stock. Stocks in a
large retail business. Stocks in a manufacturing business. Methods of pricing issues from
stock. Taxation of stock profits. Requirements of the Companies Act 1985 and of SSAP 9
on stocks and WIP. Consignment stocks. The danger of rising stocks. Long term contracts.
SSAP 9 requirements on long term contracts. Stock ratios. Stocks/Turnover ratio.
Stocks/Cost of sales ratio. Cost of sales/Stock ratio.
11 Debtors 73
Trade debtors and other debtors. Introduction. Bad debts and doubtful debtors. The
importance of debtors. Debt collection period. What we would like to know. Factors
affecting the debt collection period. Debtors due after more than one year. Hire purchase
and credit sale transactions. Definitions. Timing of profit taking. The rule of 78.
Hire purchase information given in accounts. Factoring. The provision of finance. Service
charge. Bad debt protection. International factoring. Invoice discounting. Factoring in the
accounts. Linked presentation.
12 Current asset investments, cash at bank and in hand 80
Types of investment. Types of current asset investment. Accounting for current asset
investments. Current asset investments in practice. Significance of short term investments.
Availability of short term investments. Cash at bank and in hand. Disclosure requirements.
CURRENT LIABILITIES
13 Bank loans and overdrafts 83
Bank facilities. Overdrafts. The cost of borrowing on overdraft. Fluctuations in amount.
Vulnerability. Bank loans. Security. Flexible loan facilities. Bills of exchange. Definition.
Primary purpose. Balance sheet presentation. Discounting. Acceptance credits. The big
picture. Cash flow statements.
14 Derivatives and other financial instruments 89
Introduction. Derivatives can seriously damage your wealth. Definition of a derivative.
Risk management and derivative trading. Disclosure requirements. Common types of
derivative. Commodity related derivatives. Reducing the risks of trading in derivatives.
Financial derivatives. Currency swaps. Interest rate swaps. Interest rate caps. Numerical
disclosures. Counterparty risk. Concern about derivatives. But why bother with
derivatives? Benefits of disclosure.
15 Creditors, provisions, contingent liabilities and contingent assets 95
Creditors. Presentation. Types of creditor. Working capital and liquidity ratios. Comment on
The Body Shop s ratios. Liquidity ratios. Current ratio. Quick ratio or acid test. Provisions.
Background. Definition. When to make provisions. Annual review and disclosure.
Provisioning the main areas. Other Accounting Standards on provisions. Other uses of
the term provision . What does all this mean to the investor? Contingent liabilities and
contingent assets. Definition. Examples of contingent liabilities. The significance of
contingent liabilities. Capital commitments. Other financial commitments. Leases.
THE PROFIT AND LOSS ACCOUNT
16 Profit and loss account 06
Introduction. Profit before taxation. The three parts. Additional disclosures. Disclosures
required by the Companies Act. Turnover. Other items in the profit and loss account.
ix
Contents
Parent company profit and loss account. Disclosures required by accounting standards.
Disclosures required by the UKLA Listing Rules. Purple Book requirements. Effect of
accounting policies on profitability. Accounting policies. What is it reasonable to
capitalise? Research and development. Finance costs. Starting up costs. Changes of
accounting policy. Changes of presentation. Retirement benefits. Types of pension scheme.
Defined contribution schemes. Defined benefit schemes. What to look for. Problems faced
by actuaries and pension funds. Disclosure of information. FRS 17 Retirement benefits.
Exceptional items. Basic purpose of the profit and loss account. Is it extraordinary or
exceptional? FRS 3 definition. Headline or normalised earnings. FRS 3 Reporting
financial performance. Comparative figures. Ratios. Horizontal analysis. Vertical analysis.
Operating ratios. Improving the return on capital employed. Massaging the figures.
Segmental reporting. Accounting Standard. Analysis of profitability. Non disclosure.
17 Taxation 125
Introduction. Tax in the profit and loss account. Tax in the balance sheet. Tax in the cash
flow statement. Example of a timing difference. Advance corporation tax from earlier years.
Depreciation and capital allowances. Pooling . Tax years. Rates of Corporation Tax. When
Corporation Tax rates are set. Deferred taxation. Timing differences. Purpose of deferred
tax. Accounting for deferred tax. SSAP 15. Reasons for introducing FRS 19. ASB Chairman
comments on deferred tax FRS 19. The changeover from SSAP 15 to FRS 19. Other timing
differences. Rollover relief. Reasons for abnormal tax charges. Adjustments to previous
years. Permanent differences. The effective tax rate. Effective tax rate.
18 Profit after tax, dividends and earnings per share 133
Profit after tax. Profit attributable to ordinary shareholders. Dividends. What is prudent.
What is legally permissible. Preference dividends. Company articles on dividend
distribution. Accounting treatment. Interim dividends. Earnings per share. Background.
ASB curbs enhanced of e.p.s. Misleading use of the word basic . Company s own
figures for e.p.s. Amortisation. Going for growth . . . The effect of acquisitions on earnings
per share. Market rating the PER. Wonder growth by acquisition. Normalised and
company e.p.s. Investigating trends. Adjustments to basic earnings per share. When the
number of shares in issue changes. Shares held by a group member. Diluted earnings per
share. Causes of dilution. Calculation of diluted e.p.s. Growth in share incentive schemes.
Share greed. Growth in the complexity of schemes. Further examples of dilution. Points
to watch on incentive schemes for directors and senior management. Statement of total
recognised gains and losses. Prior period adjustments. Financial statistics in historical
summaries. Movements in shareholders funds. Investment ratios. The Price Earnings
Ratio (PER). What the PER represents. Price earnings growth factor (PEG). Dividend
policy and the PER. Dividend yield. Dividend cover. Payout ratio.
CASH FLOW
19 Cash flow statements 148
Overview of the cash flow statement and related notes. The finance director s viewpoint.
A real example. Reconciliation of net cash flow to net debt. Reconciliation to net debt.
Acquisitions and disposals. Non cash items and restrictions on transfer. The direct and
indirect methods. Restrictions on remittability. Limitations of cash flow statements.
Borrowing facilities. Cash requirements. Cash shortfall. Cash flow definitions and ratios.
Free cash flow (FCF). Authors comments on free cash flow. Sherlock Holmes approach
to cash flow.
THE GROUP
20 Subsidiaries and group accounts 159
Interests in another company. Buying some shares in company B. Making a takeover bid
for company B. FRS6 Acquisitions and mergers. Holding companies, subsidiaries and
groups. Some definitions. Group accounts. Additional information. Consolidated Accounts.
x
Contents
The consolidated balance sheet. Goodwill on consolidation arising prior to 1998. Goodwill
on consolidation arising after 1998. The consolidated profit and loss account. Unrealised
profits on stocks. Parent company s own balance sheet. Parent company s own profit and
loss account. Accounting periods and dates. Further statutory requirements.
21 Acquisitions and mergers 158
Introduction. Acquisition accounting. Year of acquisition or disposal. Purchased goodwill.
Determining fair values. Assets at the date of acquisition. Provisional fair values. Subsequent
disposals. Disclosure requirements. Substantial acquisitions. Example of a substantial
acquisition. Post balance sheet events. Merger accounting. Introduction. The mechanics of
merger accounting. Profits in the year of merger. Comparison of accounting methods.
22 Associates, joint ventures and related parties 174
Introduction. Companies Act definitions. Accounting standards. Joint arrangement that is
not an entity. Joint venture. Associates. Definition. The equity method. Interest held on a
long term basis. Significant influence. Joint ventures. Definition. Gross equity method.
Proportional consolidation. Related parties. ABB warning. Disclosure rules. Ultimate
controlling party. Who is a related party? Disclosures.
OTHER
23 Foreign exchange 183
Introduction. Accounting problems. The main problem. The UK accounting standard.
Individual companies. Group accounts. Hyperinflation. The temporal method. Current UK
practice. Mitigating the effect of currency fluctuations. Recent fluctuations. What the
analyst should study.
24 Historical summaries, ratios and trends 191
Historical summaries. Variations in form and content. Our comments on Tesco s five year
record 1996 2000. No FRS planned. Inflation. Changes in accounting standards.
Accounting changes made by the company. Changes in the business environment.
Changes in the composition of the group. Acquisitions. Continuing and discontinued
operations. Ratios. Choice of ratios. Why capital based ratios are unreliable. Earnings
per share. How e.p.s. can be smoothed a little. Two modern ratios. Fixed charges cover.
Total return to shareholders. Trends. Common size statement.
25 Chairman s statement, operating and financial reviews and directors report 201
Sequence of study of a report and accounts. The chairman s statement. Review of
operations. Financial Review. Environmental reports. Estimating current year profits.
Longer term prospects. Information on the quality of management. The directors report.
Contents. Statutory requirements. Control of the company. The board of directors.
Non executive directors. Internal controls and looking to the future. Combined Code on
Corporate Governance. Post balance sheet events. Adjusting events. Non adjusting events.
Window dressing.
26 Corporate governance and the auditors report 210
Corporate governance. Background. The Combined Code. Going concern. Auditors
review. Remuneration Report. The auditors report. Appointment of auditors. Auditors
access to information. Scope of the report. The Auditing Practices Board (APB).
Statement of Auditing Standards 600. Responsibilities of directors and auditors. Auditors
report. The auditors opinion. Adverse opinion. Disclaimer of opinion. Fundamental
uncertainty. Going concern assumption.
27 Interim reports 217
UK Listing Rules. Auditors review. Accounting policies. Major transactions. Exceptional
items. Half year on half year comparisons. Seasonal businesses.
xi
Contents
28 Other sources of information 220
Information provided by the company. Prospectuses and listing particulars. Circulars
on acquisitions and disposals. Documents issued in a contested bid. Related party
transactions. Company newsletters and magazines. Company websites. Form 20 F.
Catalogues and sales information literature. Annual General Meeting. Company visits.
External information. The Registrar of Companies. Newspapers and journals.
H S Financial Publishing. On the Internet. Accounting standards and financial
reporting. City and general news.
29 Inflation accounting 227
Introduction. The shortcomings of historical cost accounting. Historical cost (HC)
accounting. HC accounting and inflation. The staggering impact of inflation. The effect of
inflation on the investor in fixed interest stocks. The development of inflation accounting
systems. Current purchasing power accounting (CPP). Current cost accounting (CCA).
What are we trying to achieve? Measuring inflation. What we believe inflation accounts
should achieve. The future.
30 International accounting comparisons 235
Introduction. Hot potato. Progress in the last ten years. This chapter. UK v US GAAP
differences. Introduction. Narrowing differences. Reconciliation of UK GAAP to US
GAAP. Towards global accounting standards. International accounting standards (IAS)
moving forward. IAS 2005. Differences between UK GAAP and IASs. UK GAAP, US
GAAP and IAS differences.
31 Putting it all together 242
Introduction: The Body Shop. Anita Roddick in charge. Controlling shareholders. Ground
rules. The 1998 report a new look . Assumptions about our readers. Getting a first
feel. Historical background from the Investors Chronicle. Top management. Dominant
personality. Anita as co Chairman. Results in the Patrick Gournay years. Too much, too
quickly? Neglect of the franchisees. The United States. Recent progress in the United
States. Anita steps down? Adrian Bellamy s track record. Anita still irrepressible.
Conclusion.
32 Future developments in accounting 254
Introduction. Overview. The Accounting Standards Board. Too many rulemakers.
Company law. Too much Corporate Governance. Financial Reporting Standards coming
into force. New standards. FRS 17 Retirement benefits. FRS 19 deferred tax. FRED 22
Statement of financial performance. Introduction. FRED 22 s proposal. Five years of
exceptionals. The Accounting Standards Board s work list. Projects in hand. Business
combinations. Derivatives and other financial instruments. Revenue recognition. Shorter
financial statements for shareholders. Leasing. Share based payment. Operating and
financial review (OFR). A postscript. Any other business. Historical summaries. Ratios.
Looking back and looking forward. Looking back. The present. International Accounting
Standards Committee. Looking forward.
Appendices 261
Appendix 1 Current Financial Reporting Standards and Exposure Drafts. 261
Appendix 2 Present value 263
Appendix 3 Retail Price Indices since 1950 264
Appendix 4 Problems and solutions 265
Appendix 5 Glossary of UK terms and US equivalents: 2000 Annual Reports of BP
Amoco 285
Index 286
xii
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| id | DE-604.BV014119254 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:58:00Z |
| institution | BVB |
| isbn | 0273655922 0273655973 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009674646 |
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| physical | XIV, 298 S. graph. Darst. |
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| publisher | Prentice Hall Financial Times |
| record_format | marc |
| spelling | Holmes, Geoffrey Andrew 1926- Verfasser (DE-588)124773850 aut Interpreting company reports and accounts Geoffrey Holmes ; Alan Sugden ; Paul Gee 8. ed. Harlow, England [u.a.] Prentice Hall Financial Times 2002 XIV, 298 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Corporation reports Corporations - Accounting Eksternt regnskabsvæsen-lærebøger Årsregnskaber Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 s DE-604 Sugden, Alan Verfasser aut Gee, Paul Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009674646&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Holmes, Geoffrey Andrew 1926- Sugden, Alan Gee, Paul Interpreting company reports and accounts Corporation reports Corporations - Accounting Eksternt regnskabsvæsen-lærebøger Årsregnskaber Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)4069453-7 |
| title | Interpreting company reports and accounts |
| title_auth | Interpreting company reports and accounts |
| title_exact_search | Interpreting company reports and accounts |
| title_full | Interpreting company reports and accounts Geoffrey Holmes ; Alan Sugden ; Paul Gee |
| title_fullStr | Interpreting company reports and accounts Geoffrey Holmes ; Alan Sugden ; Paul Gee |
| title_full_unstemmed | Interpreting company reports and accounts Geoffrey Holmes ; Alan Sugden ; Paul Gee |
| title_short | Interpreting company reports and accounts |
| title_sort | interpreting company reports and accounts |
| topic | Corporation reports Corporations - Accounting Eksternt regnskabsvæsen-lærebøger Årsregnskaber Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Corporation reports Corporations - Accounting Eksternt regnskabsvæsen-lærebøger Årsregnskaber Bilanzanalyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009674646&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT holmesgeoffreyandrew interpretingcompanyreportsandaccounts AT sugdenalan interpretingcompanyreportsandaccounts AT geepaul interpretingcompanyreportsandaccounts |