Financial information analysis [printed text] / Philip O'Regan, Author  . -  2nd Edition . - Chichester : John Wiley & Sons, 2006 . - xxxvii, 595p : ill (b & w) ; 23cm.
ISBN : 978-0-470-86572-9
Completely revised and updated, this 2nd Edition of Financial Information Analysis is vital reading for both undergraduate and MBA students taking courses in financial information analysis. In this book Philip O'Regan addresses the nature and role of accounting information in modern society and, in particular, focuses on the company annual report.

Class number:	657.3
Abstract:	Accounting information is one of the most potent sources of influence and power in any society. This is especially so in those environments where accounting is recognized as a primary means of communication and control. In a world in which more and more people have to deal with complex financial information and an increasingly sizeable proportion of the population acquires shares, this importance can only increase. Financial Information Analysis 2ed reflects these developments by seeking to address the nature and role of accounting information in modern society, with specific reference to the UK and Europe. In particular, it focuses on the one of the primary accounting documents, the Annual Report. A primary aim is to equip readers with the skills needed to appreciate the information content of this and other accounting documents.
Contents note:	Preface. Introduction. Section I: Contexts Chapter 1: Regulatory and Legislative Contexts; Chapter 2: Conceptual Context; Chapter 3: Theoretical Context; Chapter 4: Governance Context Section II: Content Chapter 5: Narrative Reports; Chapter 6: Financial Statements Section III: Analysis Chapter 7: Fundamental Analysis; Chapter 8: Activity and Liquidity; Chapter 9: Financing; Chapter 10: Profitability and Return on Investment Section IV: Issues Chapter 11: Business Combinations; Chapter 12: Pensions, Share Options, Leases, Taxation and Foreign Currency; Chapter 13: Creative Accounting; Chapter 14: Corporate Social Reporting (CSR); Chapter 15: International Accounting and Harmonization Section V: Interpretation Chapter 16: Tesco plc 2005 Section VI: Challenges and Opportunities Chapter 17: Alternative Approaches; Chapter 18: Future Reporting Appendix I: Annual Report and Financial Statements 2005 Appendix II: IFRS Restatement Index.