1 online resource (368 p.)

Part title; Title page; Foreword; Contents; Figures; Preface; CD-ROM and Excel spreadsheets; 1 Running an enterprise; A failed business enterprise; Types of business; Typical legal structures; Planning: the key to success!; Monitoring performance; Points to remember; Reviewing the chapter; 2 The bas...

From the beginningSources of rules; The International Accounting Standards Board; Underlying accounting principles and assumptions; Points to remember; Reviewing the chapter; 4 Alba Manufacturing Limited; Financial statements formats; Alba Manufacturing's financial statements; Company history; Readi...

Points to rememberReviewing the chapter; 6 Liabilities; What are liabilities?; Creditors; Borrowings; Income tax liabilities; Provisions; Deferred income; Commitments and contingent liabilities; Points to remember; Reviewing the chapter; 7 Equity; What is equity?; Share capital; Reserves; Statement...

Profit and loss statement formatsForeign currency gains and losses; Financial instruments - derivatives; Share-based payments; Income tax; Dividends; Segment information; Points to remember; Reviewing the chapter; 9 Cash flow; Why your organisation should produce cash flow statements; What cash flow...

Profitability using operating cash flowsProfitability using segment information; Market performance; How did Alba fare?; Points to remember; Reviewing the chapter; 11 Analysing small businesses; Demand decent accounts; Too much emphasis on tax; Performance: what do the owners get?; How to calculate...

Review of underlying themes.