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Financial Information Analysis

Financial Information Analysis

Philip O'Regan

ISBN: 978-0-471-48923-8

May 2002

546 pages

Select type: Paperback


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This book describes the process by which financial accounts are used and how relevant information is extracted by different users. Assuming no prior accounting knowledge of the reader the author introduces the basics of accounts construction before proceeding to the analysis and interpretation of data. Throughout the text tasks are set for readers with answers provided so that they can check their progress. Additional end of chapter exercises provide application to an actual company Annual Report.

Related Resources




Section I Contexts

Regulatory and Legislative Contexts

Conceptual Context

Theoretical Context

Governance Context

Section II Content

Narrative Reports

Financial Statements

Section III Analysis

Fundamental Analysis

Activity and Liquidity


Profitability and Return on Investment

Section IV Issues

Business Combinations

Taxation, Pensions, Leases and Foreign Currency

Creative Accounting

Corporate Social Reporting (CSR)

International Accounting and Harmonisation

Section V Interpretation

Tesco plc 2000

Section VI Challenges and Opportunities

Alternative Approahces

Technology and Future Reports

  • 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 in 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 readers to investigate particular events and companies in more detail