Level of difficulty: Moderate On the Internet, or in the library, find the annual reports of four…

Level of difficulty: Moderate On the Internet, or in the
library, find the annual reports of four companies from different sectors of
activity in a given country or in different countries.

Required

1 How are liabilities presented in the balance sheet? What
decisions on the basis of this information can investors or shareholders take?
What decisions would be difficult to take on the basis of just this
information?

2 Are there any Notes relating to liabilities? How do they
enlarge the decision analysis possibilities offered to shareholders and
investors?

3 What are the accounting

Level of difficulty: Moderate On the Internet, or in the
library, find the annual reports of four companies from different sectors of
activity in a given country or in different countries.

Required

1 How are liabilities presented in the balance sheet? What
decisions on the basis of this information can investors or shareholders take?
What decisions would be difficult to take on the basis of just this
information?

2 Are there any Notes relating to liabilities? How do they
enlarge the decision analysis possibilities offered to shareholders and
investors?

3 What are the accounting treatments applied to these
liabilities?

4 What is the weight of liabilities as a percentage of total
shareholdersÂ’ equity and liabilities? What strategic implications do you derive
from this ratio?