Financial Statements Demystified

by B.D. Chatterjee

Chapter 1 Financial Statements – Introduction	1
Chapter 2 Non-Current and Current Classification	43
Chapter 3 Shareholders’ Funds	46
Chapter 4 Non-Current Liabilities	78
Chapter 5 Current Liabilities	98
Chapter 6 Non-Current Assets	120
Chapter 7 Current Assets	225
Chapter 8 Statement of Profit and Loss and other	246
Chapter 9 Statement of Cash Flows	315
Chapter 10 Other Notes to Financial Statements	326
Chapter 11 Consolidated Financial Statements	382

Chapter 12 Governance and Audit of Financial Statements

437

Chapter 13 Management Accounting and Budgeting	545
Chapter 14 Optimizing Profitability	571
Chapter 15 Managing Working Capital	586
Chapter 16 Minimising Solvency Risk	596
Chapter 17 Managing the Capital Structure	608
Chapter 18 Optimizing Total Shareholder Return (TSR)	612
Chapter 19 Going Concern Assessment and Distress Analysis	634

Chapter 20 Crafting Business Strategy	647
Chapter 21 Sourcing of Funds from Banks and Financial Institutions	651
Chapter 22 Balanced Scorecard and Lean Six Sigma	662
Chapter 23 Corporate Restructuring and M & A	676
Chapter 24 Securities and Portfolio Analysis	721
Chapter 25 Decision Support for Investors and Financial Analysts	726
Chapter 26 Triple Bottom Line Analysis and ESG	735
Chapter 27 Enterprise Risk Management	745
Chapter 28 Digital Transformation and Artificial Intelligence(AI)	752
Chapter 29 Credit Rating of Organizations	761