At the end of this session, learners should be able to:
Understand why interpretation of financial statements is necessary.
Calculate accounting ratios for profitability, liquidity, efficiency, capital structure and investors.
Utilise ratio analysis to critically appraise an organisation’s published financial statements.
Explain the limitations of ratio analysis.
McCosker, P. (2021), "Interpretation of Financial Statements", Pepple, D. and Zhang, C. (Ed.) Financial and Managerial Aspects in Human Resource Management: A Practical Guide, Emerald Publishing Limited, Bingley, pp. 23-37. https://doi.org/10.1108/978-1-83909-612-920211004
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