Accounting Business Reporting for Decision Making

(Ron) #1
CHAPTER 8 Analysis and interpretation of financial statements 379

Neville, S 2013, ‘IKEA’s profits up 8% in 2012’, The Guardian, 24 January.
Richardson, T 2015, ‘Are the results of Collection House Limited a strong buy sign?’, 11 February, http://www.fool.com.au.
Standard & Poor’s 2011, Guide to credit rating essentials, Standard & Poor’s Financial Services LLC, http://www.understandingratings.com.
Woolworths Limited 2015, Annual report 2015, http://www.woolworthslimited.com.au.


Acknowledgements


Figures 8.1, 8.2, 8.3, 8.6 and 8.7: © JB Hi-Fi Ltd.


Reality check: Weekly recommendation, target price, earnings forecast changes: © Rudy Fliapek-


Vandyck / FN Arena Ltd.


Reality check: Commonwealth Bank makes multibillion dollar profit on more lending, comprehensive


question 8.18 and decision-making activity 8.51: © Australian Broadcasting Corporation, ABC News.


Reality check: ATO owed more than $35bin tax debts: © Australian Broadcasting Corporation, Janda,


M 2015, ‘ATO owed more than $35b in tax debt’, The World Today, ABC News, 15 July.


Table 8.1 and problem 8.47: © 2015 Morningstar, Inc.  All rights reserved. The information contained


herein: (1) is proprietary to Morningstar and/or its content providers; (2) may not be copied
or distributed; (3) does not constitute investment advice offered by Morningstar; and (4) is not
warranted to be accurate, complete or timely. Neither Morningstar nor its content providers are
responsible for any damages or losses arising from any use of this information. Past performance
is no guarantee of future results. Use of information from Morningstar does not necessarily
constitute agreement by Morningstar, Inc. of any investment philosophy or strategy presented in this
publication.

Reality check: JB Hi-Fi profit falls, earnings outlook subdued: © Australian Broadcasting Corporation,


Janda, M 2015, ABC News.


Reality check: Integrated reporting at the crossroads?: © IntheBlack.


Decision-making activity 8.50: Figure from Standard & Poor’s ‘Guide to credit rating essentials’,


Standard & Poor’s Financial Services LLC, http://www.understandingratings.com.


Photo: © PathDoc / Shutterstock.com.


Photo: © Rido / Shutterstock.com.

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