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Interpretation of Listco’s accounts

  • Intangible assets
  • Groups of companies
  • Accounting for subsidiaries
  • Accounting for associates and joint ventures
  • Accounting for investments
  • Property, plant and equipment
  • Capital/Funding
  • Equity
  • Debt
  • Financial instruments
  • Foreign currencies
  • Hedging
  • Pensions
  • Corporation tax
  • Share buy backs/Treasury shares
  • Share-based payments
  • Earnings per share
  • Conclusion

OK, it’s time to start looking at Listco’s accounts in a bit more detail. I’m going to keep it brief on most subjects, but I’ve written more detailed explanations of a lot of this, which you can find on my website. I should probably start by explaining about the ‘consolidated’ aspect of accounts, but to do that, I really need to discuss intangible assets ...

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