New PDF release: Interpreting company reports and accounts

By Geoffrey Holmes

ISBN-10: 0273732722

ISBN-13: 9780273732723

Packed with fascinating genuine international examples, it is a hugely sensible e-book which exhibits readers the right way to examine corporation reviews and money owed, either qualitatively and quantitatively.

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Extra resources for Interpreting company reports and accounts

Example text

In respect of acquisitions prior to this date, goodwill is included at the carrying amount recorded under UK GAAP at the date of transition. Goodwill is stated at cost less any accumulated impairment losses. Goodwill is allocated to cash-generating units and is tested annually for impairment and more frequently if there are indications of impairment. Any excess of the fair value of net identifiable assets acquired over the cost of an acquisition is recognised directly in the consolidated income statement.

The financial statements have been prepared on the historical cost basis, except where otherwise indicated. The principal accounting policies adopted are set out below. Subsidiaries and joint ventures The consolidated financial statements comprise the Company and its subsidiaries and the Group’s interest in jointly controlled entities. The results of subsidiary undertakings acquired or disposed of are included in the consolidated income statement from the date of acquisition until the date of disposal.

Investments in joint venture undertakings are accounted for under the equity method, initially stated at cost and adjusted 19 thereafter for subsequent changes in the Group’s share of net assets. Revenue and profit recognition Building Revenue recognised on building activities reflects the value of work performed. The amount of profit attributable to the stage of completion of a contract is recognised when the outcome of the contract can be foreseen with reasonable certainty. The results for the year include adjustments for the outcome of contracts executed in both the current and preceding years.

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Interpreting company reports and accounts by Geoffrey Holmes

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