Interpreting company reports and accounts:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
Harlow [u.a.]
Financial Times Prentice Hall
1999
|
| Ausgabe: | 7. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IX, 314 S. |
| ISBN: | 027364615X |
Internformat
MARC
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| 245 | 1 | 0 | |a Interpreting company reports and accounts |c Geoffrey Holmes ; Alan Sugden |
| 250 | |a 7. ed. | ||
| 264 | 1 | |a Harlow [u.a.] |b Financial Times Prentice Hall |c 1999 | |
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Datensatz im Suchindex
| _version_ | 1804138751710986240 |
|---|---|
| adam_text | CONTENTS
Page
Preface ix
INTRODUCTION
1 Company reports and accounts - an introduction 1
The report and accounts. The directors report. The profit and loss account. The balance
sheet. Double entry bookkeeping. How the figures fit together. Basic example of a company s
accounts. Forming a company. Buying the business. What purchasers of a business should
look for. What the previous year s accounts showed. A business plan. But that cannot be
right... Cash flow.
2 Financial reporting standards and principles of financial reporting 10
Financial reporting standards. Introduction. The Dearing Report. The present structure.
Financial Reporting Standards. Statements of Recommended Practice. International
Accounting Standards. Principles of financial reporting. Need for a conceptual
framework. Fundamental accounting concepts. 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. Controversial areas. Accounting policies.
FORMATION
3 Forming a company 16
Incorporation of a company. Memorandum of Association. Articles of Association.
Members (shareholders ) liability. Public company. Private company. Chartered company.
Close company. Small and medium-sized companies.
4 Admission to listing 18
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. Tradepoint. The Stock Exchange Trading System (SETS). Reuters intervenes.
iii
Interpreting Company Reports and Accounts
THE BALANCE SHEET:
CAPITAL EMPLOYED
5 Share capital and reserves 21
Share capital. Control. Authorised and issued share capital. Types of share capital. Preference
shares. Golden shares. Ordinary shares. Ordinary stock. Non-voting shares. The jigsaw.
Deferred shares. Warrants. Exercise rights. Accounting for warrants. Perpetual warrants.
Warrant price behaviour. ADRs. Share schemes for directors and employees. Savings related
share option schemes. Profit-sharing schemes. Company share option plans. Performance share
plans. Shares purchased with loans. The investor s viewpoint. Effect of inflation. Limitations
on 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.
Reserve funds. Capital redemption reserve.
6 Loan capital 34
The advantages of borrowing. The risk of borrowing. Type 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. 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. FRS 5 Reporting the substance of transactions. Quasi-subsidiaries.
Linked presentation. Gearing ratios. Financial gearing. Leverage effect. Interest rate
sensitivity. Operational gearing. Profit/volume chart. Aggravating the problem.
ASSETS:
FIXED ASSETS
7 Intangible fixed assets 48
Intangible fixed assets. Capitalised development costs. Rights. Copyright and similar
publishing rights. Know-how. Licences. Patents and trademarks. Purchased goodwill
- old rules. Purchased goodwill - new rules. Impairment.
8 Tangible fixed assets 52
Tangible fixed assets. Companies Act requirements. Disclosure requirements on
depreciation. Rates of depreciation. Subnormal depreciation charges. Where depreciation
is shown in the accounts. Methods of depreciation. The straight line or fixed instalment
method. The declining 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.
Valuation of tangible fixed assets. FRS 15 Tangible fixed assets. Sales and other disposals
of fixed assets. Investment properties. Government grants. Ratios: Fixed assets.
9 Fixed asset investments 63
Types of investment. Investment in subsidiaries. Investment in associated undertakings.
Participating interests. Other fixed asset investments. Disclosures on significant holdings.
Balance sheet presentation. Points to watch on significant holdings. Interlocking holdings.
iv
Contents
CURRENT ASSETS
10 Stocks and work in progress 67
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 the manufacturing business. Taxation of stock profits. Requirements of the
Companies Act 1985 and of SSAP 9 on stocks and WIP. The danger of rising stocks.
Long-term contracts. SSAP 9 requirements on long-term contracts. Reclassification of assets
- a loophole closed. Stock ratios. Stocks/Turnover. Stocks/Cost of sales ratio.
Cost of sales/Stock ratio.
11 Debtors 76
Trade debtors and other debtors. 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 84
Types of investment. Treatment of current asset investments. Disclosure requirements.
Types of current asset investment. Current asset investments in practice. Significance of
short-term investments. Availability of short-term investments. Cash at bank
and in hand.
CURRENT LIABILITIES
13 Bank loans and overdrafts 87
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.
14 Derivatives and other financial instruments 93
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 99
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. Use of provisions. Annual
review and disclosure. Comment on ICI s provisions. 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.
v
Interpreting Company Reports and Accounts
THE PROFIT AND LOSS ACCOUNT
16 Profit and loss account 110
Introduction. Profit before taxation. The three parts. Additional disclosures.
Disclosures required by the Companies Act. Turnover. Other items in the profit and loss
account. Parent company profit and loss account. Disclosures required by standards.
Disclosures required by the Stock Exchange. Greenbury. Yellow Book requirements and
the profit and loss account. 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. Pension costs. Types of
pension scheme. Defined contribution schemes. Defined benefit schemes. What to look
for. Problems faced by actuaries and pension funds. Disclosure of information. Discussion
Papers. Exceptional items. Basic purpose of the profit and loss account. Current
operating performance concept. All-inclusive concept. Is it extraordinary or exceptional?
Headline or Normalised earnings. FRS 3 Reporting financial performance. Comparative
figures. Ratios. Comparison with the previous year. Vertical analysis. Operating ratios.
Improving the return on capital employed. Massaging the figures. Segmental reporting.
Accounting Standard. Analysis of profitability.
17 Taxation 131
Introduction. In the profit and loss account. In the balance sheet. In the cash flow statement.
Tax years and rates of tax. Corporation tax - the imputation system. Depreciation and
capital allowances. Example of a timing difference. Deferred taxation. Accounting for
deferred taxation. Other timing differences. Reasons for abnormal tax charges.
Adjustments to previous years. Permanent differences. Disallowed expenses. Franked
income. Capital gains. Loans. Losses. Overseas income. Exceptional items. Distributions
and advance corporation tax. Advance corporation tax. Limitations on the use of
ACT. Irrecoverable ACT. ACT and relief for foreign tax. Timing of ACT payments and
offset. The present position. Effective rate of tax.
18 Profits attributable to ordinary shareholders, dividends and earnings per share 143
Profit attributable to ordinary shareholders. Dividends. Distribution of dividends.
What is prudent. What is legally permissible. Preference dividends. Company articles
on dividend distribution. Accounting treatment. Interim dividends. Foreign income
dividends. Growth. Growth sustains equity prices. Wonder growth by acquisition.
Earnings per share. Earnings per share in practice. Going for growth. The effect of
acquisitions on earnings per share. Market rating - the PER. Other measures of earnings.
Normalised and company earnings. Investigating trends. Adjustments to basic earnings
per share. When the number of shares changes. Shares held by a group member. Diluted
earnings per share. FRS 14 requirement. Where does dilution arise? Presentation.
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 163
Background. The requirements of FRS 1 (revised). Reconciliation to operating profit.
Reconciliation to net debt. Acquisitions and disposals. Non-cash items and restrictions
on transfer. Exceptional and extraordinary items. Value added tax and other taxes.
Restrictions on remittability. The direct and indirect methods. Reconciliation of operating
profit to net cash inflow from operating activities. Studying a cash flow statement. The
statement as a historical explanation. Projecting future cash flows. The direct method
illustrated. Limitations of cash flow statements. Doubts about liquidity. Cash requirements.
Cash shortfall. Cash flow ratios.
vi
Contents
THE GROUP
20 Subsidiaries and group accounts 171
Interests in another company. Buying some shares in company B. Making a takeover
bid for company B. Two ways of accounting. Holding companies, subsidiaries and groups.
Some definitions. Group accounts. Additional information. Merger relief. Consolidated
accounts. The consolidated balance sheet. Goodwill on consolidation in the past.
Goodwill on consolidation today. The consolidated profit and loss account. Unrealised profits
on stocks. Exceptions to consolidation of subsidiaries. Parent company s own balance sheet.
Parent company s own profit and loss account. Accounting periods and dates. Further
statutory requirements. Investment in holding company s shares.
21 Acquisitions and mergers 183
Preface. Acquisition accounting. Year of acquisition or disposal. Scope for enhancing
profits. Disclosure requirements. Merger accounting. Profits in the year of merger.
22 Associates, joint ventures and related parties 190
Companies Act requirements. Accounting standards. Joint arrangement that is not an
entity. Associate. The equity method. Interest held on a long-term basis. Significant
influence. Joint venture. Gross equity method. The treatment of losses and interests in net
liabilities. In the investor s own accounts. Additional disclosures. Information on associated
undertakings. Proportional consolidation. Keeping a grip on things. Related parties.
Ultimate controlling party. Who is a related party? Disclosures.
OTHER TOPICS
23 Foreign exchange 202
The problem of variable exchange rates. The UK accounting standard. Individual companies.
Group accounts. Hyperinflation. The temporal method. Current UK practice. Taxation.
Mitigating the effect of currency fluctuations. What the analyst should study.
24 Historical summaries, ratios and trends 211
Historical summaries. Variations in form and content. Inflation. Changes in accounting
practices. Changes in accounting policies. Changes in accounting standards. Changes in the
business environment. Changes in the composition of the group. New activities developed
internally. Acquisitions. Termination of activities. Continuing and discontinued operations.
Analysis. A word of warning. Methods of relating items of information. Graphical presentation.
Using ratios and studying trends. Choice of ratios. Main operating ratios. Other operating ratios.
Financial ratios. Gearing ratios. Operational gearing. Liquidity ratios. Investment ratios. Net
tangible assets per share (n.t.a.). Typical ratio values. Market capitalisation. Investigating trends.
25 Chairman s statement, operating and financial reviews and directors report 223
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
of Best Practice. Post balance sheet events. Adjusting events. Non-adjusting events.
Window dressing.
26 Corporate governance and the auditors report 232
Corporate governance. Going concern. Auditors review. Report of the Remuneration
Committee. The auditors report. Appointment of auditors. Auditors access to
information. Scope of the report. The Auditing Practices Board. Statement of Auditing
Standards 600. The auditors opinion. Adverse opinion. Disclaimer of opinion.
Fundamental uncertainty. Going concern assumption.
vii
Interpreting Company Reports and Accounts
27 Interim statements 239
ASB Statement: Interim reports. Discrete v. integral approach. Accounting policies.
Using the interim report. Spotting change. Second half-year results. Exceptional items.
Major transactions. Seasonal businesses.
28 Other sources of information 244
Keep your eyes open. Information provided by the company. Prospectuses and listing
particulars. Circulars on acquisitions and disposals. Documents issued in a contested bid.
Related party transactions (formerly Class 4). Company newsletters and magazines.
Company websites. Form 20-F. Catalogues and sales information literature. Annual
general meeting. Company visits. Always ask about the competition. External information.
The Registrar of Companies. Newspapers and journals. Extel Cards. Hemmington Scott.
Financial Times Electronic Publishing. FT.com. FT Discovery. FT Profile. Asia Intelligence
Wire. China Intelligence Wire. Broadcast Monitoring Company. Business Research
Centre. Datastream Research Services. Key Notes. The Estimate Directory. The Economist
Intelligence Unit (EIU). Government statistical publications. Specialist and trade publications.
Other sources of information. Personal computer based systems. Fairshares. The Analyst.
Chartistics. Sharetracker. Updata. Indexia. PC Sharewatch. ShareScope. MetaStock. Prestel.
Market-Eye. Accounting information. On the internet. Accounting standards and financial
reporting. City and general news. Teletext services. Electronic Share Information.
CompuServe. On-line dealing services. United States. United Kingdom. Barclays.
29 Inflation accounting 260
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 Generally accepted accounting principles: UK v US GAAP 268
Goodwill. Deferred taxation. Ordinary dividends. Pension costs. Restructuring costs.
Fixed assets. Software. Capitalised interest. Foreign exchange. Stocks. Exceptional items.
Equity accounting. Sale and leaseback. Fixed asset investments. Acceptances and
similar transactions. Losses and gains on discontinued operations. Cash flow statements.
31 Putting it all together 274
Choice company: The Body Shop. Reasons for choice. Ground rules. The 1998 report
- a new look . Assumption about our readers. Getting a first feel. Historical background
from the Investors Chronicle. Top management. 1999 report and accounts. United States.
Summary. The key questions. A back-of-the-envelope calculation.
32 Future developments in accounting 286
Overview. On the way in. Provisions, contingent liabilities and contingent assets. Derivatives
and other financial instruments. Earnings per share. Tangible fixed assets. Exposure draft.
Statement of principles. ASB s worklist.. Business combinations. Derivatives and other financial
instruments. Leasing. Pensions. Taxation. Reporting financial performance. Year-end financial
reporting structure.
Appendices 292
Appendix 1 - Current Financial Reporting Standards and Exposure Drafts.
Appendix 2 - Present value. Appendix 3 - Retail Price Indices since 1950. Appendix 4 -
Year on year change in RPI.. Appendix 5 - Solutions to problems in the text
Index 297
viii
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| spelling | Holmes, Geoffrey Verfasser aut Interpreting company reports and accounts Geoffrey Holmes ; Alan Sugden 7. ed. Harlow [u.a.] Financial Times Prentice Hall 1999 IX, 314 S. txt rdacontent n rdamedia nc rdacarrier Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 s 1\p DE-604 Sugden, Alan Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017236708&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
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| 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 |
| title_fullStr | Interpreting company reports and accounts Geoffrey Holmes ; Alan Sugden |
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| title_short | Interpreting company reports and accounts |
| title_sort | interpreting company reports and accounts |
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