Titlebook: Creative Accounting; The effectiveness of Trevor Pijper Book 1993 Trevor Pijper 1993 accounting.information.Options.performance.stock marke

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Gearing and the Balance Sheet,arkable about this statement. An equivalent is to be found in the annual report of virtually every UK company. Its significance derives from the importance it attaches to the balance sheet as an indicator of financial strength. As noted in Chapter 3, existing and potential investors are likely to ta

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The Collapse of Polly Peck International,unt and the balance sheet. The disadvantages of relying on these two statements as the primary sources of financial information about the reporting entity have been stressed throughout this book. The purpose of this chapter is to examine whether closer analysis of the funds statement might have assi

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Responding to the Crisis,o one of the consequences of the Polly Peck International disaster. The apparent failure of accounting standards to provide users with a reliable indicator of financial performance was clearly of concern to the body responsible for issuing them. On 29 October 1992, the ASB issued FRS 3 .. As discuss

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,Achieving Utopia — Options for the Future,al Review (OFR). Although the document was issued by the body responsible for setting accounting standards in the UK, the OFR would not have the status of an accounting standard. The reason for this was explained in paragraph 3 of the discussion paper:.The approach outlined above contrasts with that