Financial Statement Analysis: An International PerspectiveFinancial Statement Analysis places the practice of accounting in its international context through the examination of the financial statements and corporate reports of major, multinational corporations. To facilitate a better understanding of the interactions between accounting and the business environment, this text looks at the wider operational context, examining accounting's relationship to the business environment both inside and outside the company. Financial Statement Analysis includes a wealth of real-world examples with actual statements from multinational companies to excerpts from financial journalism. |
Contents
Financial reporting and regulation | 3 |
Accounting and accountants | 34 |
Accruals accounting | 82 |
Copyright | |
16 other sections not shown
Common terms and phrases
31 December accounting profit accumulated depreciation acquired acquisition activities adjustments allocated annual report assets and liabilities auditors balance sheet balance sheet date basis borrowing cash flow statement cent chapter charge company's consolidated accounts corporate governance Cost of sales countries Current assets Current liabilities debt debt/equity debtors disclosure dividend earnings economic effect equity example exchange rate expense fair value figures financial statements fixed assets future Gemini Group goodwill group accounts historical cost IASC income statement increase individual companies industry inflows interest investment investor issue large companies loan long-term look loss account measurement method multinational Nestlé operating cash flows operations outflow p/e ratio payment period potential problem profit and loss purchase ratio recognized regulation relation reserves retail risk rules SAN DIEGO sell Share capital shareholders stock exchanges subsidiary suppliers tax haven taxation Total transactions translation users