Company Accounts: Analysis, Interpretation, Understanding - Softcover

Inhaltsangabe

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.

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