2. Assignment (75% Weightage) Module Title: Financial Statement Analysis Module Code: Level: 7 Academic Year: 2013/14 Semester: One Module Leader: Instructions: See the detailed assignment below. Word Limit: 2,250 words Assignment Details: For two large international organisations trading in the public domain, Norland Managed Services Ltd and CBRE and critically analyse the company’s financial performance covering the following areas: Background to the organisations:
Words: 357 - Pages: 2
ENTITIES Final Report TECHNICAL COMMITTEE OF THE INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS FEBRUARY 2010 CONTENTS Chapter 1 Introduction Uses of Annual Reports Scope Presentation Glossary of Defined Terms Principles for Periodic Disclosure by Listed Entities A. Periodic reports should contain relevant information B. For those periodic reports in which financial statements are included, and should state that the financial information provided in the report is fairly presented
Words: 11765 - Pages: 48
Ryanair Case Analysis 2012 Patricia Saylor EKATERINA KOUPRIANOVA Accounting June 2, 2013 From the perspective of Ryanair, the major issue facing the firm is its valuation in the long-term, known as its economic value. Although the firm maintains a bullish outlook, there are diverging opinions regarding the valuation of the firm among investors. The valuations of the firm vary widely, with stock price estimates ranging from 3.05 to 7.57 (fine facts, pg. 1, 2012). This range reflects discrepancies
Words: 1649 - Pages: 7
Eindhoven, The Netherlands Abstract Purpose – This paper aims to study the relationship between intellectual capital disclosures (ICDs) and the relative importance of intangible assets as company value drivers. Design/methodology/approach – Annual reports of Swedish, British and Danish firms are analysed to measure the extent of ICD. The level of intellectual capital (IC) in firms, measured with proxies for the categories of human, structural and relational capital. Findings – As to the components
Words: 8529 - Pages: 35
Costco Wholesale Corporation: Annual Report 2012 Costco’s Annual Report 2012 opens with a description of the corporation’s history of ownership, its subsidiaries, and locations. It also identifies that the company is traded on the NASDAQ under the symbol “COST” (Costco Wholesale Corporation). At the very beginning of the Costco’s 2012 annual report, a financial highlights page which bar-charts depict its performance over five progressive years from 2008 to 2012 in the following categories: Warehouses
Words: 952 - Pages: 4
Are the financial ratios for the hospital improving? The Answer is: No There is a essential use and limitations of financial ratio analysis, One must keep in mind the following issues when using financial ratios: One of the most important reasons for using financial ratio analysis is comparability and for this, a reference point is required. Usually, financial ratios are compared to historical ratios of the business itself, competitor’s financial ratios or the overall ratios of the industry
Words: 896 - Pages: 4
What is annual report? A company’s annual report encapsulates the performance of a company over a specific period, usually a year. In India, the financial years starts on 1st April and ends on 31st March. Annual report mainly conveys the data and number and clarifications on how the company did during that particular financial year. Annual reports are mandatory declarations for any company. Most of the people abstain from seeing through the annual report before investing as they perceive studying
Words: 728 - Pages: 3
for public companies in most countries to produce a financial report on a periodic basis for relevant regulatory bodies and shareholders. The financial report usually includes a director’s report, three financial statements and an audit report, as well as relevant notes to the accounts. This paper will look at the financial reporting practices of four companies in a comparative international context from a user’s perspective. This report was not completed to assess the performance of the selected
Words: 2459 - Pages: 10
research report is to analyse whether disclosures in Discovery Metals’ annual report comply with the requirements in Australian Accounting Standards (accounting estimate and accounting policy judgement). The main part of the report is divided into three main parts which are relative accounting standards and policies, company’s current accounting practice and the potential differences between company’s current practice and the accounting standard requirements. The scope of the research report is limited
Words: 2011 - Pages: 9
Ninth Malaysia Plan in Malaysia. To enhance the core competence, Malaysia has to convert from labor-intensive goods production to utilization of human knowledge and skills. Research by Tan (2000) found that only few companies listed in Bursa Malaysia reports intangible assets and a small percent of total assets of these companies disclosed intangibles other than goodwill. Thereby, it is aimed to enhance that Malaysian companies should voluntarily disclose intellectual capital in their financial statements
Words: 1299 - Pages: 6
