The statement of profit or loss

Chapter specific web links

Give me an example 3.1

To read more about the two companies’ profits and the market reactions to these announcements please click the links below:

http://investors.capita.com

Sources: https://www.compass-group.com and

https://uk.webfg.com/news/news-and-announcements/compass-points-towards-north-end-of-growthtargets--3123305.html

Give me an example 3.2

Find the full Rolls-Royce Holdings annual report from 2018 here:

http://www.rolls-royce.com/~/media/Files/R/Rolls-Royce/documents/investors/annual-reports/rr-full%20annual%20report--tcm92-55530.pdf

Give me an example 3.3 and 3.4

Find the full Nestlé financial statements from 2018 here:

http://www.nestle.com/asset-library/documents/library/documents/financial_statements/2018-financial-statements-en.pdf

The quote used in this example can be found on Pages 71 and 72

Give me an example 3.5

Find the full Finsbury Food Group Annual Reports and Account from 2019 here:

https://finsburyfoods.co.uk/ar2019/finsbury-food-group-ar-2019.pdf

The extract used in this example can be found on Pg. 58

Further reading

Catherine Gowthorpe, Business Accounting and Finance, 4th Edition, Cengage Learning, Chapter 3

Parminder Johal and Beverly Vickerstaff, Financial Accounting, Hodder Education, Chapters 4-7

Eddie McLaney and Peter Atrill, Accounting and Finance: An Introduction, 9th Edition, Pearson, Chapter 3