Financial Information Analysis

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Aimed at the UK, Ireland and continental European markets, this new edition is completely updated to incorporate relevant accounting standards, sustainability/ESG regulations and advanced analytical techniques.

Accounting information is one of the most vital and important sources of information in the modern world. Those who understand this and can analyse its context and content have the power to influence key decision-making processes.

Philip O’Regan’s authoritative and important textbook provides readers with the tools and techniques to analyse accounting information and present it in a manner that is clear, focused and valuable. Updated to reflect changes in IFRS, governance codes and regulatory frameworks, as well as new sustainability reporting rules, the text sheds light on the role of accounting information in modern society and the many ways in which it can be used by a variety of stakeholders, including shareholders, investors, employees, environmentalists and others.

For readers across the UK, Ireland and continental European, this new edition is completely updated to incorporate relevant accounting standards, sustainability/ESG regulations and advanced analytical techniques. Features which add unique value to this fourth edition of Financial Information Analysis include case studies in every chapter with numerous supporting articles from the major financial presses, questions for review, and comprehensive online support and materials.

This essential textbook is core reading for advanced undergraduate and postgraduate students wishing to understand the role of accounting information in modern society.

Obsah

Introduction. Section I: Frameworks 1. Regulatory and Conceptual Frameworks 2. Sustainability Framework 3. Theoretical Framework 4. Governance Framework Section II: Content 5. Annual Report: Narrative 6. Annual Report: Financial Section III: Analysis 7. Fundamental Analysis 8. Activity and Liquidity 9. Financing 10. Profitability and Return on Investment Section IV: Issues 11. Business Combinations 12. Share Options, Pensions, Leases, Taxation and Foreign Currency 13. Creative Accounting and Ethics 14. Corporate Social Responsibility (CSR) 15. International Accounting Section V: Strategy, Valuation and Advanced Analytical Techniques 16. Strategy 17. Valuation and Advanced Analytical Techniques. Appendix: Company Report – Tesco 2024.