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EXECUTIVE SUMMARY
INTRODUCTION
1.1 Description the different users (stakeholders) of financial statements and their needs
1.1.1 Internal stakeholders
1.1.2 External stakeholders
1.2 Explanation the legal and regulatory influences on financial statements
1.2.1 Company Legislation – Company Act 2006
1.2.2 International Financial Reporting Standards (IFRSs)
1.2.3 UK Accounting Standards
1.3 Assessing the implication for user
1.3.1 Liquidity ratios
1.3.2 Efficiency ratios
1.3.3 Profitability ratio
1.3.4 Debt and gearing ratio
1.3.5 Investment ratios
1.4 Explanation how different laws/regulations are dealt with by accounting and reporting standards
1.4.1 The influences of law to accounting and reporting standards
1.4.2 The influences of regulation to accounting and reporting standards
4.1 Calculation accounting ratios to assess the performance and position of a business
4.2 Preparation a report incorporating and interpreting accounting ratios, including suitable comparisons
REFERENCES
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Ngày đăng: 12/02/2017, 14:40
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