Other information found in the accounts
You’ll find that there’s other information in the accounts that provides you with some useful insights into a company’s financial performance. Firstly you’ll find information about a group’s different businesses in the segmental analysis. You’ll also find information about its:
- accounting for employee benefits, including pensions;
- contingent liabilities;
- commitments for future capital expenditure;
- events after the reporting period;
- transactions with related parties;
- financial risk management;
- the financial review;
- the operating review.
Reading, and understanding, this information improves your understanding of the company’s financial performance, as it enables you to see:
- how well ...