Authors: O'Regan
ISBN-13: 9780470865729, ISBN-10: 0470865725
Format: Paperback
Publisher: Wiley, John & Sons, Incorporated
Date Published: September 2006
Edition: 2nd Edition
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.
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:
Acknowledgements | ||
Preface | ||
Introduction | ||
Sect. I | Contexts | |
Ch. 1 | Regulatory and Legislative Contexts | 3 |
Ch. 2 | Conceptual Context | 29 |
Ch. 3 | Theoretical Context | 61 |
Ch. 4 | Governance Context | 87 |
Sect. II | Contents | |
Ch. 5 | Narrative Reports | 113 |
Ch. 6 | Financial Statements | 139 |
Sect. III | Analysis | |
Ch. 7 | Fundamental Analysis | 187 |
Ch. 8 | Activity and Liquidity | 205 |
Ch. 9 | Financing | 227 |
Ch. 10 | Profitability and Return on Investment | 249 |
Sect. IV | Issues | |
Ch. 11 | Business Combinations | 273 |
Ch. 12 | Taxation, Pensions, Leases and Foreign Currency | 305 |
Ch. 13 | Creative Accounting | 335 |
Ch. 14 | Corporate Social Reporting (CSR) | 355 |
Ch. 15 | International Accounting and Harmonisation | 375 |
Sect. V | Interpretation | |
Ch. 16 | Tesco plc 2000 | 401 |
Sect. VI | Challenges and Opportunities | |
Ch. 17 | Alternative Approaches | 417 |
Ch. 18 | Technology and Future Reports | 437 |
Bibliography | 459 | |
App | Tesco plc 2000 Annual Report | 461 |
Index | 503 |