Preface to the Second Edition p. vii
Acknowledgements p. xi
About the Author p. xiii
Abbreviations p. xv
1 Regulatory Framework of Financial Reporting in Hong Kong p. 1
2 Accounting and Auditing in Financial Analysis p. 17
3 Key Components of Financial Statements p. 31
4 Accounting Ratios p. 57
5 Significance of Accounting Ratios in Financial Analysis p. 87
6 Significance of Cash in Financial Analysis p. 99
7 Quality of Profits p. 121
8 Quality of Governance p. 141
9 Common-Size Analysis, Trend Analysis, Cost-Volume-Profit Analysis and Common Sense p. 163
10 Macro Corporate Analysis p. 185
Appendices
I List of Corporations Cited p. 205
II List of Financial Reporting Standards in Hong Kong p. 207
III List of Auditing Standards in Hong Kong p. 211
IV Audit Reports of Listed Companies Containing Modified Opinion and/or Explanatory Paragraph p. 215
V Extracts from Audited Financial Statements of Five Listed Corporations p. 221
VI Talking Points for Discussion Questions p. 255
Notes p. 263
Index
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