Financial information analysis : the role of accounting by Philip O'Regan

By Philip O'Regan

The accounting panorama shifted following the period of worldwide monetary problem and accounting details keeps to play a necessary function. Philip O’Regan’s authoritative textbook presents readers with the instruments and methods to fruitfully examine accounting and fiscal data.

Updated to mirror adjustments in company governance, regulatory frameworks and new sorts of IFRS, the textual content maintains to make clear the starting to be emphasis put on the function of accounting info in formulating monetary strategy.

Features which upload price to this 3rd variation of monetary info research contain case experiences in each bankruptcy with quite a few assisting articles from the most important monetary presses, questions for evaluate, and a finished spouse site. This crucial textbook is center interpreting for complex undergraduate and postgraduate scholars of finance and accounting.

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The prime example of this type is the annual report. This is a statutorily required document which each UK company listed on the London Stock Exchange must issue, normally every year. And it is also the primary focus of this text – the skills and insights provided over the course of the following chapters are intended to enable the analysis and interpretation of this document with a view to gaining an understanding of the company in question. Typically an annual report will include: • accounting information: – statement of financial position (previously the “balance sheet”); – income statement (previously the “profit and loss account”); – cash-flow statement; – notes to the accounts.

By the late 1950s, however, the flaws inherent in a system that merely issued pronouncements in response to problems as they arose, as distinct from promulgating a set of principles that might form the basis on which to generate a more coherent GAAP, had become apparent. In 1959, therefore, the AICPA set up the Accounting Principles Board (APB) and the Accounting Research Division. These were charged with fostering an approach that would seek to establish just such a set of coherent, unifying principles, or theoretical framework.

Indb 25 28/09/2015 11:24:35 CONTEXTS Financial Accounting Standards Board (FASB) FASB, which took over many of the functions of APB, is an independent body governed by the Financial Accounting Foundation (FAF) which itself comprises representatives of nine organizations, including the AICPA, the Financial Executives Institute, the Security Industry Association, the Financial Analysts Federation, various not-for-profit organizations and others. Apart from appointing the seven-member FASB and the members of the Financial Accounting Standards Advisory Council (FASAC), which advises FASB on its agenda, the FAF is responsible for generating funding for FASB as well as championing its role and its independence.

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