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- Product code: 25901
- ISBN: 0470865725,
ISBN13: 9780470865729,
634 pages, paperback
Published by John Wiley & Sons on 2006
, 2nd Revised edition Rate this book...
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Description of Financial Information Analysis |
Accounting information is one of the most potent sources of influence and power in any society. This is especially so in those environments where accounting is recognized as a primary means of communication and control. In a world in which more and more people have to deal with complex financial information and an increasingly sizeable proportion of the population acquires shares, this importance can only increase. "Financial Information Analysis 2ed" reflects these developments by seeking to address the nature and role of accounting information in modern society, with specific reference to the UK and Europe. In particular, it focuses on the one of the primary accounting documents, the Annual Report. A primary aim is to equip readers with the skills needed to appreciate the information content of this and other accounting documents. This work: focuses on the company Annual Report and equips the reader with the skills needed to appreciate the information content of this document; chapters on creative accounting, corporate governance and regulatory structures have been rewritten to incorporate new information, insights and emphases.
The changed regulatory environment, particularly in relation to IFRSs (International Financial Reporting Standards) now forms a core stream of the text. An additional section dealing with the basic elements of bookkeeping and preparation of final accounts has been added. The web site for the book has been enhanced to include a much greater amount of data and reports (including Annual Reports from one UK, one Irish and two continental European countries). The web site will also contain a considerable number of computational questions and answers. It includes numerous extracts from newspapers, journals and websites in order to elaborate on points made within the text.
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Contents of Financial Information Analysis |
PREFACE.
INTRODUCTION.
SECTION I: CONTEXTS.
Chapter 1: Regulatory and Legislative Contexts.
Introduction.
Regulatory Framework.
UK Legislative Framework.
Summary.
Review Questions.
Case Studies.
Chapter 2: Conceptual Context.
Introduction.
US.
UK.
ASB’s Statement of Principles.
IASC/IASB Framework.
Summary.
Review Questions.
Case Studies.
Chapter 3: Theoretical Context.
Introduction.
Classical Theory.
Market-Based Theory.
Positive Accounting Theory.
Implications for Financial Information Analysis.
Summary.
Review Questions.
Case Studies.
References.
Chapter 4: Governance Context.
Introduction.
Corporate Governance in the UK.
Corporate Governance in Europe.
Stakeholder Theory.
Summary.
Review Questions.
Case Studies.
SECTION II: CONTENT.
Chapter 5: Narrative Reports.
Introduction.
Narrative Reports.
Chairman’s Statement.
The Directors’ Report.
Auditor’s Report.
Operating and Financial Review (OFR).
Historical Summaries.
Use of Graphics and Pictorial Representations.
Summary.
Review Questions.
Case Studies.
Chapter 6: Financial Statements.
Introduction.
Corporate Structure.
Financial Statements.
Summary.
Review Questions.
Case Studies.
SECTION III: ANALYSIS.
Chapter 7: Fundamental Analysis.
Introduction.
Fundamental Analysis.
Technical Analysis.
Fundamental or Technical Analysis?.
Summary.
Review Questions.
Case Studies.
Chapter 8: Activity and Liquidity.
Introduction.
Activity.
Liquidity.
Cash Flow Ratios.
Summary.
Review Questions.
Case Studies.
Chapter 9: Financing.
Introduction.
Sources of Finance.
Equity.
Debt.
Ratios.
Summary.
Review Questions.
Case Studies.
Chapter 10: Profitability and Return on Investment.
Introduction.
Profitability.
Return on Investment.
Payouts.
Summary.
Review Questions.
Case Studies.
SECTION IV: ISSUES.
Chapter 11: Business Combinations.
Introduction.
Mergers and Acquisitions (MCA).
Accounting for Business Combinations.
Purchase Method.
Associates and Joint Ventures.
Related Party Transactions.
Summary.
Review Questions.
Case Studies.
Chapter 12: Pensions, Share Options, Leases, Taxation and Foreign Currency.
Introduction.
Pensions.
Share Options.
Leases.
Taxation
Foreign Currency.
Summary.
Review Questions.
Case Studies.
Chapter 13: Creative Accounting.
Introduction.
Creative Accounting.
Role of Ethics.
Summary.
Review Questions.
Case Studies.
Chapter 14: Corporate Social Reporting (CSR).
Introduction.
Triple Bottom Line.
Sustainability and Environmental Accounting.
Summary.
Review Questions.
Case Studies.
Chapter 15: International Accounting and Harmonization.
Introduction.
European Accounting.
Germany.
France.
Globalization and the Accounting Agenda.
Summary.
Review Questions.
Case Studies.
SECTION V: INTERPRETATION.
Chapter 16: Tesco plc 2005.
Introduction.
Report.
Other Perspectives.
Summary.
Review Questions.
Case Studies.
SECTION VI: CHALLENGES AND OPPORTUNITIES.
Chapter 17: Alternative Approaches.
Introduction.
Balanced Scorecard.
Economic Value Added.
Multivariate Analysis Corporate Failure Prediction.
Summary.
Review Questions.
Case Studies.
Chapter 18: Future Reporting.
Introduction.
The nature and governance of the firm.
New Forms of Delivery.
Summary.
Review Questions.
Case Studies.
BIBLIOGRAPHY.
APPENDIX: TESCO PLC 2000 ANNUAL REPORT.
INDEX.
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About Philip O'Regan |
Dr Philip O'Regan is a qualified Accountant who has worked for over a decade in a number of public accountancy practices. Since 1988 he has lectured in financial information analysis, financial accounting and corporate governance at the University of Limerick, and is head of the Accounting & Finance department.
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