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Financial Information Analysis 2e » (2nd Edition)

Book cover image of Financial Information Analysis 2e by O'Regan

Authors: O'Regan
ISBN-13: 9780470865729, ISBN-10: 0470865725
Format: Paperback
Publisher: Wiley, John & Sons, Incorporated
Date Published: September 2006
Edition: 2nd Edition

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Author Biography: 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.

Book Synopsis

Completely revised and updated, this 2nd Edition of Financial Information Analysis is vital reading for both undergraduate and MBA students taking courses in financial information analysis. In this book Philip O'Regan addresses the nature and role of accounting information in modern society and, in particular, focuses on the company annual report.

Features:

  • Emphasizes the role of accounting information as an aid to the decision-making process

  • Key issues are illustrated through references to the Tesco annual report, which is included in its entirety as an appendix

  • Numerous extracts from newspapers, journals and websites reinforce points made in the text and also serve to provide alternative viewpoints

  • End of chapter case studies allow students to investigate particular events and companies in more detail

  • The changed regulatory environment, pertaining to the requirements in relation to IFRS forms the core of the text.

Table of Contents

Acknowledgements
Preface
Introduction
Sect. IContexts
Ch. 1Regulatory and Legislative Contexts3
Ch. 2Conceptual Context29
Ch. 3Theoretical Context61
Ch. 4Governance Context87
Sect. IIContents
Ch. 5Narrative Reports113
Ch. 6Financial Statements139
Sect. IIIAnalysis
Ch. 7Fundamental Analysis187
Ch. 8Activity and Liquidity205
Ch. 9Financing227
Ch. 10Profitability and Return on Investment249
Sect. IVIssues
Ch. 11Business Combinations273
Ch. 12Taxation, Pensions, Leases and Foreign Currency305
Ch. 13Creative Accounting335
Ch. 14Corporate Social Reporting (CSR)355
Ch. 15International Accounting and Harmonisation375
Sect. VInterpretation
Ch. 16Tesco plc 2000401
Sect. VIChallenges and Opportunities
Ch. 17Alternative Approaches417
Ch. 18Technology and Future Reports437
Bibliography459
AppTesco plc 2000 Annual Report461
Index503

Subjects