To read this content please select one of the options below:

Interpretation of Financial Statements

Financial and Managerial Aspects in Human Resource Management: A Practical Guide

ISBN: 978-1-83909-615-0, eISBN: 978-1-83909-612-9

Publication date: 13 January 2021

Abstract

Learning Objectives

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.

Keywords

Citation

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, Leeds, pp. 23-37. https://doi.org/10.1108/978-1-83909-612-920211004

Publisher

:

Emerald Publishing Limited

Copyright © 2021 Emerald Publishing Group Limited