Description
This is a guide to the legitimate techniques which allow companies to manipulate the figures they publish in their annual report. It shows how businesses are able to beef up their balance sheets and pad out their profit and loss accounts, and describes all the dodges dreamed up by the financial minds in London and New York. Essential reading for shareholders and financial directors alike. IAN GRIFFITHS is City Editor of the London Evening Standard. Introduction Presentation Income and Expenses Foreign Currencies Pensions Stock Current Assets Share Capital Fixed Assets Cash and Borrowings Off-Balance-Sheet Finance Acquisitions and Mergers Brands and Goodwill Deferred Taxation Investment Criteria In Conclusion
