Financial Reporting

The Regulation of Financial Reporting

Contents
Part 1 Financial Statement Analysis of JD Wetherspoon plc Executive summary.............................................................................4
1.1 Company profile................................................................................4
1.2 History and development...................................................................4 Introduction........................................................................................5 Operating return on equity..................................................................5 Cash flow statement...........................................................................7 Investor ratios.....................................................................................8 Conclusion..........................................................................................9

Part 2 Argument for and against regulation of financial reporting
Introduction.........................................................................................11
1.1 Financial reporting.............................................................................11
1.2 Definition of regulation......................................................................11
1.3 Theories of regulation........................................................................12
1.3.1 Public interest theories....................................................................12
1.3.2 Capture theory.................................................................................12
1.3.3 Economic interest group theory.......................................................13
1.4 Outline of report.................................................................................13
Argument for regulation of financial reporting ..................................13
2.1 Reasons for



Bibliography: Elliott, B & Elliott, J. (2012) Financial accounting and reporting. 15th ed. Harlow: Pearson, Prentice Hall. Nobes, C &Parker, R. (2006) Comparative international accounting.19th ed. Harlow: Pearson, Prentice Hall. Melville, A. (2011) International financial reporting: a practical guide. 3rd ed. Harlow: Pearson, Prentice Hall. Greuning, HV, Scott, D & Terblanche,S. (2011) International financial reporting standards: a practical guide. 6th ed. Washington, DC: World Bank. McCalling, J. (2008) Introductory financial accounting. 2nd ed. Dublin : Donmorris Books. Scott, L, Adomako, J & Oakes, D. (2011) International accounting. Harlow: Pearson, Prentice Hall. Hall, J. (2007) Accounting information systems. 5th ed. Mason, OH: Thomson South-Western. Alexander, D & Nobes, C. (2007) Financial accounting: an international introduction. 3rd ed. Harlow: Pearson, Prentice Hall. Bushman, R & Landsman, WR. (2010) 'The pros and cons of regulating corporate reporting: a critical review of the arguments ', Accounting and Business Research, vol. 40, no. 3, pp. 259-273. FAME (2011) JD Wetherspoon PLC[online] Available from: https://fame2.bvdep.com/version-20111124/Report.serv?seqnr=0&context=2KTF6H2V3RJJLXO&_cid=98 FAME (2011) Greene King PLC [online] Available from: https://fame2.bvdep.com/version-20111124/Report.serv?seqnr=0&context=2KTF6H2V3RJJLXO&_cid=245 Hertog, DH. (1999), General theories of regulation, [online] Available from: http://encyclo.findlaw.com/5000book.pdf. [Accessed: 1 December 2011] The future regulation of Lloyd 's 1998 Furlong, J.(2011). At the crossroads of regulation. [online] Available from: http://www.law21.ca/2011/09/14/at-the-crossroads-of-regulation/, [Accessed: 8 December 2011] Appendices

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