Financial Accounting for Decision Makers

523
trend analysis 329
trial balances 504–5, 
523
TSR (total shareholder return) 475–6, 
523
turnover
asset turnover ratios 
see
sales: revenue: to 
capital employed
inventories 
see
inventories
UK Corporate Governance Code 
see
corporate 
governance
UK listing authority 165
UK Stewardship Code 486–7, 
523
ultimate parent companies 358
uncertainties 239, 241, 242
under-depreciation 98
underlying net asset values 367–75
understandability, accounting information 8, 11, 
171, 
523
United States 416, 465
univariate analysis 331, 
523
universities 29
unlimited liability 19
unrealised gains 178
unrealised losses 177–8
unsecured loans 136
useful lives of assets 90–1
users
of accounting information 2–4
needs, measuring and reporting financial position 
65–6
valuation, assets 60–5
value added statements (VASs) 420–7, 
523
Veolia Water UK plc 61
verifiability, accounting information 8, 11, 171, 
524
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594
INDEX
vertical analysis 325–7, 
524
Vodafone Group plc 244
Volkswagen 280
voluntary liquidation 118
Volvo 280
voting shares 391
VP plc 184
wages, bookkeeping entries 504, 506, 507
Wal-Mart Inc. 122
WDV (written-down values) 
see
carrying amounts
wealth
flow of 75
generation 22–3, 24, 74, 77, 108, 203
owners 22, 23, 24
wear and tear 60
weighted average cost (AVCO) 99, 100–1, 102, 103, 
104, 
524
Weinstock, Lord 337
work in progress 49
workforces, dissatisfied 24
working capital 215, 275, 330, 333, 
524
WorldCom 192
write-offs 477
written-down values (WDV) 
see
carrying amounts
written-off debts 104
year-end dates 53
Z-score models 333–5
Zmijewski, M.E. 330, 331
zones of ignorance 333
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Peter Atrill 
Eddie McLaney