Financial Performance

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

compressed,  See Capital cash flow (CCF) method

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  ...