Creative Accounting and Warning Signs

These guides summarise the key elements of financial statement analysis to help you develop your skills in this area and enable you to ask the right questions to really get under the skin and identify the real risks facing companies and investors in these challenging times.

Signals of Creative Accounting

Creative accounting consists of accounting practices that follow required laws and regulations, but capitalize on loopholes in accounting standards to falsely portray a better financial image of a company. You will learn signals of Creative Accounting in this article.

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What is Directors’ Report in a company’s annual’s financial filings?

Learn about Directors' Report in a company's annual's financial filings, and its importance.

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What is Auditor Report in a company’s annual’s financial filings?

Learn about Auditor Report in a company's annual's financial filings, its importance and four types of opinion.

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Warning Signals in Directors’ Report / Auditor Report

Learn to identify warning signals in Financial Statements by reading Directors’ Report / Auditor Report

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Warning Signals in Balance Sheet

Learn to identify warning signals in Balance Sheet. The more warning signals there are, the higher the risk.

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Warning Signals in Income Statement

Learn to identify warning signals in Income Statement. The more warning signals there are, the higher the risk.

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Warning Signals in Cash Flow Statement

Learn to identify warning signals in Cash Flow Statement. The more warning signals there are, the higher the risk.

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Warning Signals in Group Consolidated Accounts

Learn to identify warning signals in Group Consolidated Accounts. The more warning signals there are, the higher the risk.

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Warning Signals in Notes to the Accounts

Learn to identify warning signals in Notes to the Accounts. The more warning signals there are, the higher the risk.

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Warning Signals in Financial Ratios

Learn to identify warning signals in financial ratios. The more warning signals there are, the higher the risk.

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Working Capital – Early Warning Signs

Learn how to spot early warning signs in working capital.

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Types of Financial Risk to be Disclosed

Hedging of derivatives is an extremely complicated business activities and involves many different financial risks. Learn the financial risks disclosed in financial filings.

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