Company Accounts: Analysis, Interpretation and Understanding provides a clear understanding of the nature and format of the annual report and accounts of companies, and a full introduction to the analysis and interpretation of financial statements. Throughout the text the authors use the financial statements of the BOC Group Plc as a case study providing a basis for description, interpretation and analysis. BOC has given permission for use of its accounts in the 6th edition. The accounts are recognized in the financial world as being models of good reporting practice. Company Accounts is ideal for MBA or advanced-level Management students, combining a conceptual approach with real examples. The concise format also makes it suitable for modular courses for non-accounting students. Business professionals who require an understanding of how to interpret company reports to assess the strengths, weaknesses and potential of an organisation will also find the book an invaluable resource.The revised and updated sixth edition notes the effects and impacts of existing legislation and regulations and all published accounting and financial reporting standards to provide an essential and current guide in this important area. Company Accounts uses real-life financial statements as a case study to provide the basis for description, interpretation and analysis. Company Accounts offers a thorough and analytical discussion of the nature and format of company annual reports and accounts and a full introduction to the analysis and interpretation of financial statements.