Company Accounts: Analysis, Interpretation, Understanding

by David Fanning (Author), M . W . Pendlebury (Author), RogerGroves (Author)

• Used

  Paperback
  1994

  $4.20

  This third edition includes the important developments in company accounting which have occurred since 1991. New key areas in this edition cover: details of the new provisions of the 1989 Companies Act, which has important effects on disclosure requirements; all the relevant new EC legislation that governs accounting practice (in particular the 8th directive); and the crucial new development which has occurred since the last edition is the fact that companies now must produce a cash-flow statement alongside their profit and loss statement. The authors use BOC's accounts as before, and this company was one of the first to fulfil this new requirement, in 1992. The authors apply company ratio analysis to cash-flow statements, which has never been done before. New Financial Reporting Standards have been introduced - FRS 1 and FRS 3 - since the previous edition, and these are comprehensively covered in the new edition.

• Used

  Paperback
  1998

  $3.25

  This text seeks to provide a clear understanding of the nature and format of the annual report and accounts of companies, and a full introduction to the analysis and interpretation of financial statements. Throughout the text the authors use the financial statements of the BOC Group plc as a case study providing a basis for description, interpretation and analysis.