Financial statement analysis in Europe
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Chapman & Hall
1995
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | The Chapman & Hall series in accounting and finance
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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| 100 | 1 | |a Samuels, John M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Financial statement analysis in Europe |c J. M. Samuels ; R. E. Brayshaw and J. M. Craner |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a London [u.a.] |b Chapman & Hall |c 1995 | |
| 300 | |a XIII, 454 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a The Chapman & Hall series in accounting and finance | |
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 650 | 7 | |a Financiële verslaglegging |2 gtt | |
| 650 | 4 | |a Corporations |z Europe |x Accounting |v Case studies | |
| 650 | 4 | |a Corporations |z Europe |x Finance |v Case studies | |
| 650 | 4 | |a Financial statements |z Europe |v Case studies | |
| 650 | 0 | 7 | |a Bilanzanalyse |0 (DE-588)4069453-7 |2 gnd |9 rswk-swf |
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| 700 | 1 | |a Brayshaw, Robin E. |e Verfasser |4 aut | |
| 700 | 1 | |a Craner, J. M. |e Verfasser |4 aut | |
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Datensatz im Suchindex
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|---|---|
| DE-473_location | 3 |
| DE-BY-UBG_katkey | 1210973 |
| DE-BY-UBG_media_number | 013101808890 |
| _version_ | 1811358422893854721 |
| adam_text | Contents
Preface xi
PART ONE THE ANALYSIS OF FINANCIAL REPORTS
IN EUROPE
1. Techniques of Financial Statement Analysis 3
Objectives 3
Introduction 3
Users of financial statement information 5
Analysing financial statements 8
Profitability 8
Efficiency/turnover ratios 12
Financial risk analysis 15
Stock market ratios 23
Conclusions 26
References 26
Further reading 27
Problems 27
2. The Management of Earnings Disclosure 28
Objectives 28
Introduction 28
Accounting policy 30
Creative accounting 34
Methods of managing earnings disclosure 37
Evidence of manipulation 37
Why earnings management occurs 40
Accounting response 43
Conclusions 44
References 45
Further reading 46
Problems 47
3. Accounting Reports and Stock Market Prices. ... 48
Objectives 48
Introduction 48
Market reaction to earnings information 50
Forecasting and financial statement information ... 52
Stock market efficiency 55
Conclusions 63
References 64
Further reading 66
Problems 66
4. European Accounting Diversity 68
Objectives 68
Evidence of accounting diversity 68
What are the causes of accounting diversity? 69
The measurement of accounting diversity 73
Should differences in accounting be eliminated? ... 76
Adjustment for international accounting diversity . . 84
Conclusions 86
References 86
Further reading 88
Problems 88
PART TWO FINANCIAL REPORTING ISSUES:
EUROPEAN ANALYSIS AND EXAMPLES
5. Corporate Governance 91
Objectives 91
Introduction 91
Who owns the equity shares 95
Board of directors 107
Disclosure of amount of shares and
options held by directors 114
Directors remuneration 117
Corporate governance 124
Mission statements 130
References 130
Problems 134
6. Tangible Fixed Assets 136
Objectives 136
Introduction 136
Contents
Recognition of fixed assets 137
Cost measurement 138
Depreciation 141
Revaluation policy 141
Case Study 6.1: Fixed asset valuations and
revaluations 147
References 151
Problems 151
7. Accounting for Groups 152
Objectives 152
Introduction 152
The definition of a group 153
Exclusion from consolidation 158
Merger versus acquisition accounting 163
Other group accounting issues 165
References 169
Problems 169
8. Intangible Assets 170
Objectives 170
Introduction I 70
Goodwill 1 72
How goodwill arises and how it is measured 1 72
Goodwill and the provision for future losses 180
Writing off goodwill 181
Treatment of goodwill on the disposal of a
business 184
Brand accounting 196
Research and development expenditure 203
Formation (start up) costs 205
Other categories of intangible asset 206
References 206
Problems 206
9. Liabilities and Provisions 208
Objectives 208
Introduction 208
Balance sheet disclosure 209
Short term v. long term borrowing 217
Reserves and provisions 220
Secret reserves 221
Germany special item with an equity ....
component 223
Legal reserves 225
Share premium reserve/additional paid in
capital 227
Revaluation reserve 227
Provisions 228
Provision for pensions 230
Other post retirement benefits 242
Provision for deferred charges 245
Contingent liabilities 247
References 251
Problems 251
10. Capital Instruments and Off Balance
Sheet Finance 254
Objectives 254
Introduction 254
Complex capital issues 255
Financial instruments issued by subsidiaries 266
Off balance sheet finance 272
Special purpose financial transactions 279
References 284
Problems 284
11. Revenue Measurement and Extraordinary
Items 286
Objectives 286
Introduction 286
Revenue recognition 287
Extraordinary items 289
Appendix 11.1: Extract from 1IMR
recommendations 303
References 307
Problems 307
12. Accounting for Inventories and
Long term Contracts 310
Objectives 310
Introduction 310
Valuation and allocation of inventories 311
The current value basis for inventory 315
Long term contracts 317
Problems 319
13. Foreign Currency Translation and Exchange
Rate Risk 320
Objectives 320
Introduction 320
Contents
Foreign currency translation 322
Foreign exchange risk 331
Dealing with foreign exchange risk 332
References 356
Problems 356
14. The True and Fair View 358
Objectives 358
Introduction 358
The application of the true and fair view in the UK. 360
The meaning of the true and fair view in the UK . . 363
The European true and fair view 363
References 367
Problems 367
PART THREE FINANCIAL STATEMENT ANALYSIS:
EUROPEAN CASE STUDIES
Overview 371
15. Pirelli SpA 373
Background and current cost accounts 373
Reconciliation 1990 adjustments 376
Reconciliation 1991 adjustments 382
Problems 389
16. Rhone Poulenc SA 390
Introduction 390
Reconciliation 1990 adjustments 392
Reconciliation 1991 adjustments 396
Problems 402
17. The Use of Adjusted Financial Information 403
Introduction 403
Effect of adjustments on selected financial ratios . . 403
The reliability of adjusted information 405
Problems 407
Appendix 1: Extracts from the 1991
Annual Report of ICI pic 417
Index of Company Accounts Extracted 449
Subject Index 451
|
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| genre | (DE-588)4522595-3 Fallstudiensammlung gnd-content |
| genre_facet | Fallstudiensammlung |
| geographic | Europa |
| geographic_facet | Europa |
| id | DE-604.BV009954067 |
| illustrated | Illustrated |
| index_date | 2024-09-19T15:01:35Z |
| indexdate | 2024-09-27T16:03:34Z |
| institution | BVB |
| isbn | 0412544504 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006596303 |
| oclc_num | 31510077 |
| open_access_boolean | |
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| owner_facet | DE-19 DE-BY-UBM DE-12 DE-473 DE-BY-UBG DE-355 DE-BY-UBR |
| physical | XIII, 454 S. graph. Darst. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Chapman & Hall |
| record_format | marc |
| series2 | The Chapman & Hall series in accounting and finance |
| spellingShingle | Samuels, John M. Brayshaw, Robin E. Craner, J. M. Financial statement analysis in Europe Europäische Union (DE-588)5098525-5 gnd Financiële verslaglegging gtt Corporations Europe Accounting Case studies Corporations Europe Finance Case studies Financial statements Europe Case studies Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4069453-7 (DE-588)4522595-3 |
| title | Financial statement analysis in Europe |
| title_auth | Financial statement analysis in Europe |
| title_exact_search | Financial statement analysis in Europe |
| title_full | Financial statement analysis in Europe J. M. Samuels ; R. E. Brayshaw and J. M. Craner |
| title_fullStr | Financial statement analysis in Europe J. M. Samuels ; R. E. Brayshaw and J. M. Craner |
| title_full_unstemmed | Financial statement analysis in Europe J. M. Samuels ; R. E. Brayshaw and J. M. Craner |
| title_short | Financial statement analysis in Europe |
| title_sort | financial statement analysis in europe |
| topic | Europäische Union (DE-588)5098525-5 gnd Financiële verslaglegging gtt Corporations Europe Accounting Case studies Corporations Europe Finance Case studies Financial statements Europe Case studies Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Europäische Union Financiële verslaglegging Corporations Europe Accounting Case studies Corporations Europe Finance Case studies Financial statements Europe Case studies Bilanzanalyse Europa Fallstudiensammlung |
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