Index

A

Accounting equation 10, 11
Accounting policies: 
choice 41
European differences table 168, 169, 170
Accrual basis of accounting 48–9, 61
Accrued expenses 35
Accrued liabilities 35
Accumulated other comprehensive income 31–3
Activity financing, cash used 65
Additional paid-in capital 30
Adjusted present value (APV) method 124, 147, 150–3
Administrative costs 50
Advanced Corporation Tax (ACT), abolition in UK 191
Agency costs, barriers to change 170–1
American Motors Corporation (AMC), acquisition 12, 13
Anglo-American practice: 
balance sheet style 38, 40
financial reporting style 4, 22
registered shares 30
Asset Beta,  See Beta, unlevered
Assets 10, 11–12
book value 16
increasing efficiency 97
market value 16
turnover  ...

Get Financial Performance now with the O’Reilly learning platform.

O’Reilly members experience live online training, plus books, videos, and digital content from nearly 200 publishers.