Interpreting company reports and accounts:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Harlow [u.a.]
Financial Times Prentice Hall
2008
|
| Edition: | 10. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | X, 321 S. Ill., graph. Darst. |
| ISBN: | 9780273711414 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Brief contents
Contents vii
Preface xi
Publisher s acknowledgements xii
1 Overview of the regulatory scene 1
2 International Financial Reporting Standards (IFRS) overview 8
3 Accounting principles 11
4 The annual report 22
5 Chairman s statement and the operating and financial review 34
6 Corporate governance and the auditors report 43
7 The profit and loss account: overall structure 52
8 The profit and loss account: turnover and revenue recognition 55
9 The profit and loss account: further disclosure areas 62
10 The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share 74
11 Equity statements, dividends and prior period adjustments 88
12 The balance sheet: an introduction 95
13 Tangible fixed assets 99
14 Intangible fixed assets 109
15 Fixed asset investments 116
16 Stocks and long-term contracts 122
17 Debtors and other receivables 131
18 Current asset investments; cash at bank and in hand 141
19 Creditors and provisions 145
20 Tax in the balance sheet 155
21 Bank loans and overdrafts 163
22 Loan capital 167
23 Derivatives and other financial instruments 185
24 Equity share capital and reserves 197
25 Balance sheet disclosures 209
26 Cash flow statements 217
27 Financial reporting for SMEs (small and medium-sized entities) 230
28 Group accounts, acquisitions and mergers 234
29 Joint ventures, associates and foreign operations 243
30 Historical summaries, ratios and trends 258
31 Inflation 269
vi Brief contents
32 Half-yearly reports (interim reports)
33 UK GAAP and IFRS compared
34 Adopting IFRS for the first time
35 Putting it all together
Appendix 1
Appendix 2
Appendix 3
Appendix 4
Appendix 5
Appendix 6
Index
UK GAAP: Current Financial Reporting Standards and Exposure Drafts
International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)
Useful website addresses
Present value
Retail Price Indices since 1950
Problems and solutions
273
278
281
290
296
297
298
299
300
300
312
Contents
Page
Preface w
Publisher s acknowledgements ii
1 Overview of the regulatory scene 1
Purpose of the book. The regulatory structure in the UK. The annual report and accounts. The objective
of financial statements. The Financial Reporting Council s role. International Financial Reporting
Standards (IFRS). UK company law. Categories of companies. Extracts from published accounts.
2 International Financial Reporting Standards (IFRS) overview s
Introduction. Terminology. The Standards. Who must adopt IFRS? Convergence. Approach followed
in the book.
3 Accounting principles 11
What is UK GAAP? Accounting principles. The profit and loss account - UK GAAP. The balance
sheet - UK GAAP. Worked example - putting the accounts together. Format and terminology differences
- UK GAAP and IFRS compared. Accounting policies - UK GAAP. Accounting policies - IFRS.
4 The annual report 22
Information other than the financial statements. What is the annual report? The directors report. The business
review. The enhanced business review. Presenting the business review in practice. Annual review and
summary financial statements. Sequence of study of a report and accounts. The need to read the notes.
5 Chairman s statement and the operating and financial review 34
Presenting the annual report in practice. Corporate social responsibility (CSR) report. Chairman s statement.
Chief executive s report. Enhanced business review. The operating anil financial review (OFR).
6 Corporate governance and the auditors report 43
Corporate governance. The Combined Code. Directors. Directors remuneration. Accountability and audit.
Relations with shareholders. Going concern. The auditors report. Audit reports other than those which
are unqualified.
7 The profit and loss account: overall structure 52
Introduction. The format of the profit and loss account under UK GAAP. The format of the income
statement under International Financial Reporting Standards (IFRS).
viii Contents
8 The profit and loss account: turnover and revenue recognition 55
Turnover and revenue. Revenue recognition under UK GAAP. Revenue recognition under IFRS.
9 The profit and loss account: further disclosure areas 2
Introduction. Basic disclosure areas. Directors and staff costs. Other expenses. Pension costs
(retirement benefits). Share option charges. Research and development expenditure. Exceptional items.
Discontinued and continuing operations. Comparative figures. Finance costs. Investment income.
Taxation. Segment reporting. Group issues.
10 The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share 74
Interpretation and ratio analysis. Segment analysis. Earnings per share. Investment ratios.
11 Equity statements, dividends and prior period adjustments 88
Introduction. The statement of total recognised gains and losses (STRGL). Reconciliation of movement
in shareholders funds. Prior period adjustments. Equity dividends. Preference dividends. Equity statements
under IFRS.
12 The balance sheet: an introduction 95
Introduction. The format of the balance sheet under UK GAAP. International Financial Reporting Standards.
13 Tangible fixed assets 99
Tangible fixed asset categories. Depreciation. Revaluation of fixed assets. Sales and other disposals
of fixed assets. Investment properties. Government grants. Ratios.
14 Intangible fixed assets 109
Intangible fixed asset categories. Goodwill. Capitalised development costs. Computer software.
Other intangibles. Impairment. Revaluation.
15 Fixed asset investments 116
Fixed asset investment categories. UK GAAP. International Financial Reporting Standards.
16 Stocks and long-term contracts 122
Different classes of stock. UK GAAP. The inclusion of overheads in stock. Net realisable value.
Consignment stocks. The danger of rising stocks. Long-term contracts. Stock ratios. International
Financial Reporting Standards.
17 Debtors and other receivables 131
Categories of trade debtors and other debtors. Hire purchase and credit sales transactions.
Factoring and invoice discounting. Loans receivable. International Financial Reporting
Standards.
18 Current asset investments; cash at bank and in hand 141
Current asset investments - UK GAAP. Cash at bank and in hand. Disclosure requirements. Current
asset investments - IFRS. Cash at bank and in hand - IFRS.
19 Creditors and provisions 145
Creditors. Working capital and liquidity ratios. Provisions. Leases. IFRS.
Contents ix
20 Tax in the balance sheet 155
Introduction. UK GAAP - current taxation. UK GAAP - deferred tax. UK GAAP - the tax charge in
the profit and loss account. UK GAAP - accounting policies. UK GAAP - the tax reconciliation note.
UK GAAP - tax in the balance sheet. IFRS.
21 Bank loans and overdrafts 163
Bank facilities. Overdrafts. Bank loans. The big picture. Cash flow statements.
22 Loan capital 167
Company borrowings generally. Debentures, unsecured loan stock and bonds. Accounting for finance costs.
Share capital. Convertible loan capital. Financial instrument disclosure issues. Reporting the substance
of transactions, FRS 5. Gearing ratios. International Financial Reporting Standards.
23 Derivatives and other financial instruments 185
Introduction. UK GAAP. Definition of a derivative. Risk management and derivative trading. Narrative
disclosures. Common types of derivatives. Numerical disclosures. Counterparty risk. Concern about
derivatives. But why bother with derivatives ? Benefits of disclosure. International Financial Reporting
Standards.
24 Equity share capital and reserves 197
Introduction. Share capital. Issue of further shares. Dividends. Reserves. Share-based payment
arrangements including share options. Purchase and reduction of shares. International Financial
Reporting Standards.
25 Balance sheet disclosures 209
Introduction. Related party disclosures. Operating leases. Contingent liabilities and contingent assets.
Capital commitments. Events after the balance sheet date.
26 Cash flow statements 217
Overview of the cash flow statement and related notes. Cash flow - definitions and ratios. International
Financial Reporting Standards.
27 Financial reporting for SMEs (small and medium-sized entities) 230
Introduction. Small companies and concessions available. The Financial Reporting Standard for Smaller
Entities (FRSSE). The International Financial Reporting Standard for SMEs. Medium-sized companies
and concessions available. Small and medium-sized groups.
28 Group accounts, acquisitions and mergers 234
Acquisitions of businesses. Group accounts. The consolidated balance sheet. The consolidated profit and
loss account. Acquisitions and mergers. Acquisition accounting. Merger accounting. International Financial
Reporting Standards.
29 Joint ventures, associates and foreign operations 243
Introduction. Joint arrangement that is not an entity. Joint venture. Associates. Foreign exchange.
30 Historical summaries, ratios and trends 258
Historical summaries. Ratios. Trends. International Financial Reporting Standards.
x Contents
31 Inflation 269
Introduction. Historical cost (HC) accounting.
32 Half-yearly reports (interim reports) 273
Background. Practical issues. The new Disclosure and Transparency Rules (DTR).
33 UK GAAP and IFRS compared 278
Introduction. Where UK GAAP and IFRS are identical. Where UK GAAP is similar but where differences
remain. Where UK GAAP and IFRS are markedly different. The future.
34 Adopting IFRS for the first time 281
The impact of the change from UK GAAP to IFRS. Timing of IFRS implementation and different categories
of companies. The impact of IFRS 1, First-time adoption of IFRS. Explaining the impact on key ratios.
Making use of company websites. New disclosure opportunities under IFRS - some examples.
35 Putting it all together 290
Introduction. Charterhouse Communications. Question 1: What does the company do? Question 2: How large is
Charterhouse? Question 3: Recent history? Question 4: Does anyone have control? Any other information?
Summary. Conclusion.
Appendix I UK GAAP: Current Financial Reporting Standards and Exposure Drafts 296
Appendix 2 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) 297
Appendix 3 Useful website addresses 298
Appendix 4 Present value 299
Appendix 5 Retail Price Indices since 1950 300
Appendix 6 Problems and solutions 300
Index 312
|
| adam_txt |
Brief contents
Contents vii
Preface xi
Publisher's acknowledgements xii
1 Overview of the regulatory scene 1
2 International Financial Reporting Standards (IFRS) overview 8
3 Accounting principles 11
4 The annual report 22
5 Chairman's statement and the operating and financial review 34
6 Corporate governance and the auditors' report 43
7 The profit and loss account: overall structure 52
8 The profit and loss account: turnover and revenue recognition 55
9 The profit and loss account: further disclosure areas 62
10 The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share 74
11 Equity statements, dividends and prior period adjustments 88
12 The balance sheet: an introduction 95
13 Tangible fixed assets 99
14 Intangible fixed assets 109
15 Fixed asset investments 116
16 Stocks and long-term contracts 122
17 Debtors and other receivables 131
18 Current asset investments; cash at bank and in hand 141
19 Creditors and provisions 145
20 Tax in the balance sheet 155
21 Bank loans and overdrafts 163
22 Loan capital 167
23 Derivatives and other financial instruments 185
24 Equity share capital and reserves 197
25 Balance sheet disclosures 209
26 Cash flow statements 217
27 Financial reporting for SMEs (small and medium-sized entities) 230
28 Group accounts, acquisitions and mergers 234
29 Joint ventures, associates and foreign operations 243
30 Historical summaries, ratios and trends 258
31 Inflation 269
vi Brief contents
32 Half-yearly reports (interim reports)
33 UK GAAP and IFRS compared
34 Adopting IFRS for the first time
35 Putting it all together
Appendix 1
Appendix 2
Appendix 3
Appendix 4
Appendix 5
Appendix 6
Index
UK GAAP: Current Financial Reporting Standards and Exposure Drafts
International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)
Useful website addresses
Present value
Retail Price Indices since 1950
Problems and solutions
273
278
281
290
296
297
298
299
300
300
312
Contents
Page
Preface w
Publisher's acknowledgements \ii
1 Overview of the regulatory scene 1
Purpose of the book. The regulatory structure in the UK. The annual report and accounts. The objective
of" financial statements. The Financial Reporting Council's role. International Financial Reporting
Standards (IFRS). UK company law. Categories of companies. Extracts from published accounts.
2 International Financial Reporting Standards (IFRS) overview s
Introduction. Terminology. The Standards. Who must adopt IFRS? Convergence. Approach followed
in the book.
3 Accounting principles 11
What is UK GAAP? Accounting principles. The profit and loss account - UK GAAP. The balance
sheet - UK GAAP. Worked example - putting the accounts together. Format and terminology differences
- UK GAAP and IFRS compared. Accounting policies - UK GAAP. Accounting policies - IFRS.
4 The annual report 22
Information other than the financial statements. What is the annual report? The directors" report. The business
review. The enhanced business review. Presenting the business review in practice. Annual review and
summary financial statements. Sequence of study of a report and accounts. The need to read the notes.
5 Chairman's statement and the operating and financial review 34
Presenting the annual report in practice. Corporate social responsibility (CSR) report. Chairman's statement.
Chief executive's report. Enhanced business review. The operating anil financial review (OFR).
6 Corporate governance and the auditors' report 43
Corporate governance. The Combined Code. Directors. Directors' remuneration. Accountability and audit.
Relations with shareholders. Going concern. The auditors' report. Audit reports other than those which
are unqualified.
7 The profit and loss account: overall structure 52
Introduction. The format of the profit and loss account under UK GAAP. The format of the income
statement under International Financial Reporting Standards (IFRS).
viii Contents
8 The profit and loss account: turnover and revenue recognition 55
Turnover and revenue. Revenue recognition under UK GAAP. Revenue recognition under IFRS.
9 The profit and loss account: further disclosure areas "2
Introduction. Basic disclosure areas. Directors' and staff costs. Other expenses. Pension costs
(retirement benefits). Share option charges. Research and development expenditure. Exceptional items.
Discontinued and continuing operations. Comparative figures. Finance costs. Investment income.
Taxation. Segment reporting. Group issues.
10 The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share 74
Interpretation and ratio analysis. Segment analysis. Earnings per share. Investment ratios.
11 Equity statements, dividends and prior period adjustments 88
Introduction. The statement of total recognised gains and losses (STRGL). Reconciliation of movement
in shareholders' funds. Prior period adjustments. Equity dividends. Preference dividends. Equity statements
under IFRS.
12 The balance sheet: an introduction 95
Introduction. The format of the balance sheet under UK GAAP. International Financial Reporting Standards.
13 Tangible fixed assets 99
Tangible fixed asset categories. Depreciation. Revaluation of fixed assets. Sales and other disposals
of fixed assets. Investment properties. Government grants. Ratios.
14 Intangible fixed assets 109
Intangible fixed asset categories. Goodwill. Capitalised development costs. Computer software.
Other intangibles. Impairment. Revaluation.
15 Fixed asset investments 116
Fixed asset investment categories. UK GAAP. International Financial Reporting Standards.
16 Stocks and long-term contracts 122
Different classes of stock. UK GAAP. The inclusion of overheads in stock. Net realisable value.
Consignment stocks. The danger of rising stocks. Long-term contracts. Stock ratios. International
Financial Reporting Standards.
17 Debtors and other receivables 131
Categories of trade debtors and other debtors. Hire purchase and credit sales transactions.
Factoring and invoice discounting. Loans receivable. International Financial Reporting
Standards.
18 Current asset investments; cash at bank and in hand 141
Current asset investments - UK GAAP. Cash at bank and in hand. Disclosure requirements. Current
asset investments - IFRS. Cash at bank and in hand - IFRS.
19 Creditors and provisions 145
Creditors. Working capital and liquidity ratios. Provisions. Leases. IFRS.
Contents ix
20 Tax in the balance sheet 155
Introduction. UK GAAP - current taxation. UK GAAP - deferred tax. UK GAAP - the tax charge in
the profit and loss account. UK GAAP - accounting policies. UK GAAP - the tax reconciliation note.
UK GAAP - tax in the balance sheet. IFRS.
21 Bank loans and overdrafts 163
Bank facilities. Overdrafts. Bank loans. The big picture. Cash flow statements.
22 Loan capital 167
Company borrowings generally. Debentures, unsecured loan stock and bonds. Accounting for finance costs.
Share capital. Convertible loan capital. Financial instrument disclosure issues. Reporting the substance
of transactions, FRS 5. Gearing ratios. International Financial Reporting Standards.
23 Derivatives and other financial instruments 185
Introduction. UK GAAP. Definition of a derivative. Risk management and derivative trading. Narrative
disclosures. Common types of derivatives. Numerical disclosures. Counterparty risk. Concern about
derivatives. But why bother with derivatives'? Benefits of disclosure. International Financial Reporting
Standards.
24 Equity share capital and reserves 197
Introduction. Share capital. Issue of further shares. Dividends. Reserves. Share-based payment
arrangements including share options. Purchase and reduction of shares. International Financial
Reporting Standards.
25 Balance sheet disclosures 209
Introduction. Related party disclosures. Operating leases. Contingent liabilities and contingent assets.
Capital commitments. Events after the balance sheet date.
26 Cash flow statements 217
Overview of the cash flow statement and related notes. Cash flow - definitions and ratios. International
Financial Reporting Standards.
27 Financial reporting for SMEs (small and medium-sized entities) 230
Introduction. Small companies and concessions available. The Financial Reporting Standard for Smaller
Entities (FRSSE). The International Financial Reporting Standard for SMEs. Medium-sized companies
and concessions available. Small and medium-sized groups.
28 Group accounts, acquisitions and mergers 234
Acquisitions of businesses. Group accounts. The consolidated balance sheet. The consolidated profit and
loss account. Acquisitions and mergers. Acquisition accounting. Merger accounting. International Financial
Reporting Standards.
29 Joint ventures, associates and foreign operations 243
Introduction. Joint arrangement that is not an entity. Joint venture. Associates. Foreign exchange.
30 Historical summaries, ratios and trends 258
Historical summaries. Ratios. Trends. International Financial Reporting Standards.
x Contents
31 Inflation 269
Introduction. Historical cost (HC) accounting.
32 Half-yearly reports (interim reports) 273
Background. Practical issues. The new Disclosure and Transparency Rules (DTR).
33 UK GAAP and IFRS compared 278
Introduction. Where UK GAAP and IFRS are identical. Where UK GAAP is similar but where differences
remain. Where UK GAAP and IFRS are markedly different. The future.
34 Adopting IFRS for the first time 281
The impact of the change from UK GAAP to IFRS. Timing of IFRS implementation and different categories
of companies. The impact of IFRS 1, First-time adoption of IFRS. Explaining the impact on key ratios.
Making use of company websites. New disclosure opportunities under IFRS - some examples.
35 Putting it all together 290
Introduction. Charterhouse Communications. Question 1: What does the company do? Question 2: How large is
Charterhouse? Question 3: Recent history? Question 4: Does anyone have control? Any other information?
Summary. Conclusion.
Appendix I UK GAAP: Current Financial Reporting Standards and Exposure Drafts 296
Appendix 2 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) 297
Appendix 3 Useful website addresses 298
Appendix 4 Present value 299
Appendix 5 Retail Price Indices since 1950 300
Appendix 6 Problems and solutions 300
Index 312 |
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| id | DE-604.BV035060763 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:00:27Z |
| indexdate | 2024-07-09T21:21:18Z |
| institution | BVB |
| isbn | 9780273711414 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016729275 |
| oclc_num | 183609291 |
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| physical | X, 321 S. Ill., graph. Darst. |
| publishDate | 2008 |
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| publisher | Financial Times Prentice Hall |
| record_format | marc |
| spelling | Holmes, Geoffrey Andrew 1926- Verfasser (DE-588)124773850 aut Interpreting company reports and accounts Geoffrey Holmes, Alan Sugden, Paul Gee 10. ed. Harlow [u.a.] Financial Times Prentice Hall 2008 X, 321 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Corporation reports Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Bilanzanalyse 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=016729275&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 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_exact_search_txtP | 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 Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Corporation reports Bilanzanalyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016729275&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 |