Holmes, G: Interpreting Company Reports

Preface Publisher's acknowledgements Chapter 1 - Overview of the regulatory scene Chapter 2 - International Financial Reporting Standards (IFRS) overview Chapter 3 - Accounting principles Chapter 4 - The annual report Chapter 5 - Chairman's statement and the operating and financial review Chapter 6 - Corporate governance and the auditors' report Chapter 7 - The profit and loss account: overall structure Chapter 8 - The profit and loss account: turnover and revenue recognition Chapter 9 - The profit and loss account: further disclosure areas Chapter 10 - The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share Chapter 11 - Equity statements, dividends and prior period adjustments Chapter 12 - Balance sheet: an introduction Chapter 13 - Tangible fixed assets Chapter 14 - Intangible fixed assets Chapter 15 - Fixed asset investments Chapter 16 - Stocks and long-term contracts Chapter 17 - Debtors and other receivables Chapter 18 - Current asset investments; cash at bank and in hand Chapter 19 - Creditors and provisions Chapter 20 - Tax in the balance sheet Chapter 21 - Bank loans and overdrafts Chapter 22 - Loan capital Chapter 23 - Derivatives and other financial instruments Chapter 24 - Equity share capital and reserves Chapter 25 - Balance sheet disclosures Chapter 26 - Cash flow statements Chapter 27 - Financial Reporting for SMEs (small and medium-sized entities) Chapter 28 - Group accounts, acquisitions and mergers Chapter 29 - Joint ventures, associates and foreign operations Chapter 30 - Historical summaries, ratios and trends Chapter 31 - Inflation Chapter 32 - Half-yearly reports (Interim reports) Chapter 33 - UK GAAP and IFRS compared Chapter 34 - Adopting IFRS for the first time Chapter 35 - Putting it all together Appendix 1 UK GAAP: Current Financial Reporting Standards and Exposure Drafts Appendix 2 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) Appendix 3