Financial Accounting for Decision Makers

522
strategic reports 182–5
summary financial statements 413–16
value added statements 420–7, 
523
Financial Reporting Council (FRC) 463, 466
UK Stewardship Code 486–7
financial reporting standards 
see
International 
Financial Reporting Standards
financial statements 4
analysis 
see
financial ratios
classification of assets 47–9
classification of claims 49–50
common-size 325–9
horizontal analysis 327–9
vertical analysis 325–7
conceptual framework 
see
conceptual framework
consolidated 
see
groups: financial statements
core components 174
economic value added 477–8
equity, statements of changes in 
see
statements 
of changes in equity
fair representation 175–6
groups 
see
groups
interim 416–20
interpretation 
see
financial ratios
limited companies 120, 145–8
notes 180–1, 195, 243–4, 245, 255
overview 34–8
presentation 174–81
quality of 335–6
summary 413–16, 
523
see also
income statements; statements of cash 
flows; statements of financial position
financial transactions, recording
balancing accounts 501–5
computerised accounting systems 495
double-entry bookkeeping 495–509
final accounts 505–8
trial balances 504–5
financing
activities 209, 210
reconciliation of liabilities from 222
limited companies 126–8
Finnsbury Food Groups plc 281
first in, first out (FIFO) 99, 100, 101, 102, 103, 104, 
518
FirstGroup plc 224, 415–16
fixed assets 
see
non-current assets
fixtures and fittings 41, 49
flexibility, finance leasing 251, 252
Ford 280
foreign exchange differences 180
framework, conceptual 
see
conceptual
framework
FRC 
see
Financial Reporting Council
‘free-rider’ problem 482
fully paid shares 135, 
518
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INDEX
furniture 48
future performance 14, 15, 37
future values 265
gains, unrealised 178
gearing 298–302
gearing ratios 270, 300–1, 335, 336, 
518
GEC plc 337
general ledgers 509
general reserves 147, 148
Glass Lewis 484
Gledhow Sugar Company (Pty) Ltd 394
Go-Ahead Group 358–9
going concern convention 56, 57, 171–2, 181, 
518
goods
cost of goods sold 
see
cost of sales
sales of 82
see also
inventories
goodwill 58, 61, 336,