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Measuring performance
- Financial reporting
- The financial year
- Shareholders, bondholders and lenders
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Investment ratios
- Return on assets
- Return on equity
- Leverage
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Profit and loss account
- Accruals accounting
- Profit and loss
- Earnings
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Shareholder value
- Yield
- Price/earnings ratio Maximizing shareholder value
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Balance sheet
- Assets
- Depreciation
- Liabilities
- Shareholders’ equity
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Accounting standards
- Audits and their transparency
- International standards
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Cashflow statement
- Cash inflows and outflows
- Types of cashflow
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FINANCE
