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REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
Mihaela Luca In order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users outside the company, these are often the only source of information available directly from the organization. The knowledge of the interests of different categories of users has an important role in trying to improve the quality of financial statements, which should allow taking correct decisions based on the financial position, the results of economic and financial activity and the changes in the financial position of the company.
SEC Form 10-Q
The SEC form 10-Q is a comprehensive report of a company's performance that must be submitted quarterly by all public companies to the Securities and Exchange Commission. In the 10-Q, firms are required to disclose relevant information regarding their financial position. There is no filing after the fourth quarter, because that is when the 10-K is filed. BREAKING DOWN 'SEC Form 10-Q' Federal securities laws mandate that publicly traded companies must provide certain information. These disclosures may occur periodically or as specific events occur.
Macro-economic context for bank’s interim results: A review - NewsDay Zimbabwe
By the end of August, 17 financial institutions — 14 banks (including IDBZ, a development bank and POSB, a savings bank) and three building societies — had released their unaudited financial statements for the six months ended June 30, 2016. Financial sector spotlight with Omen Muza Only Steward Bank, which has an August half-year, had not released its results. Stanbic Bank emerged top in terms of profitability, as six of the banks recorded decreases in profit compared to the same period in 2015, as did one building society, while eight banks and two building societies recorded increases.
Study 2 - Elements of the Financial Statements of National Governments | IFAC
Home › About IFAC › Publications & Resources › Study 2 - Elements of the Financial Statements of National Governments Published: Jun 30, 1993 41 Pages English 0 · 0 Ratings · 0 Reviews · Rate/Comment This Study considers the elements (types or classes of financial information) to be reported in financial statements prepared under the different bases of accounting that may be employed by national governments and their major units and the way in which those elements may be defined. It also considers the implications of reporting particular elements, or subsets thereof, for the messages communicated by financial statements and the achievement of the objectives identified in Study 1.
Preparing Financial Statements
The previous chapter presented adjustments that might be needed at the end of each accounting period. These adjustments were necessary to bring a company’s books and records current in anticipation of calculating and reporting income and financial position. This chapter begins by illustrating how such adjustments would be used to actually prepare financial statements. Assume that England Tours Company began operation early in 20X3. In the process of preparing its financial statements for the year ending December 31, 20X3, England determined that various adjusting entries were needed.
How to Interpret a Financial Statement
When you are are using financial statements as a management tool, you will need to learn how to interpret them. The same accounting data is used to prepare the three key reports of the financial statement, the cash flow statement, balance sheet, and income statement, but each takes a company’s pulse in a different area. We'll take a look at the balance sheet, income statement and cash flow statement from the 2006 annual report from Target Corp, which you can view on their website. The financial statements begin on document p. 24 (p. 43 of the PDF file).
Hilton Worldwide Holdings Inc.
SG&A Expense 460M748M416M611M616M Research & Development ----- Other SG&A 460M748M416M611M616M Other Operating Expense --75M-- Unusual Expense 54M(229M)(24M)-32M EBIT after Unusual Expense 1. 1B1. 33B1. 7B-1. 84B Non Operating Income/Expense 38M(38M)39M255M(9M) Non-Operating Interest Income 15M9M10M19M12M Equity in Affiliates (Pretax) (11M)16M19M23M8M Interest Expense 569M620M618M575M591M Gross Interest Expense 569M620M622M578M594M Interest Capitalized --4M3M3M Pretax Income 573M698M1. 15B1. 5B1. 26B Income Tax 214M238M465M80M891M Income Tax - Current Domestic 84M109M351M-894M Income Tax - Current Foreign 57M64M100M-76M Income Tax - Deferred Domestic 65M164M18M-(49M) Income Tax - Deferred Foreign 8M(99M)(4M)-(30M) Income Tax Credits ----- Equity in Affiliates ----- Other After Tax Income (Expense) ----- Consolidated Net Income 359M460M682M1.
Annual Reports & Proxy Statements
A horizontal analysis, or trend analysis, is a procedure in fundamental analysis in which an analyst compares ratios or line items in a company's financial statements over a certain period of time. The analyst uses his discretion when choosing a particular timeline; however, the decision is often based on the investing time horizon under consideration. BREAKING DOWN 'Horizontal Analysis' Horizontal analysis allows investors and analysts to determine how a company has grown over time. Additionally, analysts and investors could use horizontal analysis to compare a company's growth rates in relation to its competitors and industry.
Apollo Tyres Ltd. balance sheet, financial statement, accounts
Apollo Tyres Ltd. - Research Center 500877 APOLLOTYRE Group (A) BSE data Mar ' 16 Mar ' 15 Mar ' 14 Mar ' 13 Mar ' 12 Sources of funds Owner's fund Equity share capital 50. 90 50. 91 50. 41 50. 41 50. 41 Share application money - - 10. 78 10. 78 - Preference share capital - - - - - Reserves & surplus 3,942. 38 3,216. 65 2,675. 51 2,280. 24 1,994. 07 Loan funds Secured loans 244. 79 370. 30 743. 89 1,088. 41 1,348. 71 Unsecured loans 341. 51 426. 30 150. 51 789. 37 664. 53 Total 4,579.