International Financial Reporting by Marco Mongiello

By Marco Mongiello

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On the other hand, the very nature of this information allows the directors to steer the attention of the readers towards certain results as opposed to others, biasing their judgement about the performance and situation of the entity. A typical example occurs when an increase in turnover is highlighted, whilst its negative effects on the profitability are not mentioned. 2 Ratio analysis Ratios enable to form an insight into the different aspects of the performance and financial situation of a reporting entity, by calculating the relationships between various values of the accounts.

See chapter 2. e. recalling the accounting equation, it represents ‘capital employed less non-current assets’. com 52 International Financial Reporting Endnotes 19 You can find it called ‘Leverage’ with the same formula or indeed ‘Debt to equity ratio’ with a different formula that bears the same informational, though. 20 A negative monetary cycle is better than a positive monetary cycle, because it allows the entity to use the cash at its disposal for profitable ventures. com Please click the advert Student Discounts + Student Events + Money Saving Advice = Happy Days!

Precious objects, jewelleries, etc. where a high margin for each unit of product sold is obtained but the volume of sales is relatively low. e. ROS and ATO can lead to a better ROCE in either of the strategies. Although it is normally possible to identify quite clearly if the strategy of an entity is more on the high-volume-low-margin or low-volume-high-margin direction, often attempts are made to increase both volumes and margins. g. the ‘organic’ product line in a supermarket chain; the margins per unit will increase and the volume will be, probably, unaffected.

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