澳洲政治学论文代写：财政分析
博罗也录得纯利1.42亿美元，远低于一年前的水平后，42%低于去年的净利润税并记为243m美元后，数字的税后利润即1.31亿美元反映了下降47%，从去年的报道拍247m美元。当年的帕特在9%以上，一月该公司的预测。公司每股收益趋势为22.2美分，较去年同期的41.4美分。至于折旧费则增加了2300万美元，这可以归因于通过改变折旧方法。同样观察到1500万美元的升高是公司的潜在利息支出。博罗的报道539m美元EBITDA为$一四九米或22%，远低于前一年的价值，是由于在在这两个国家的房地产市场发展趋势的显著下降。观察到的是等于11.1%，依然保持在去年13.2%的水平量的EBITDA利润。
几个问题进行披露的质量关系到博拉尔有限的认可。没有说明对PPE的物业，厂房及设备主管财务报告和收入分成也不是由该公司同时申报收入。另一个问题是，利息的应收账款没有适当披露。在2013和2012年度报告中，应收账款报告的价值观也存在矛盾。同年录得的价值的差额，并没有在年报附注中说明。从2009至2011，详细的细分收入是由公司在注3，但它不是在年度报告中的年度报告2013（诺顿，2013）。报告实务中观察到的第三个问题是分部报告。由该公司报告的分部是三，即“澳大利亚/美国”，“亚洲”和“世界其他地区”与不同收入的分裂。解释是为最后一类提供的，并没有解释为前两个收入项目提供。没有解释，给出了记录一个单独的标题为“消除”。在整体上的许多错误是由公司在报告实体的财务信息的整体，从2010到2012年不等。不平衡也存在于该公司的年度报告的资产和负债负责的数字。
澳洲政治学论文代写：财政分析
Boral’s also have recorded net profit after tax of about $142m which was far less than the previous level in the preceding year and that is 42% below than the last year’s net profit after tax which was recorded as $243m. The figure of profit after tax i.e. of $131m reflects a 47% decline from last year’s reported PAT of $247m. That year’s PAT was 9% above the Company’s projections for January. The earnings per share trend of the company for the year of 22.2 cents which was compared with 41.4 cents last year. As far as depreciation charges are concerned they are increased by $23m, that can be attributed to the adoption of changed technique of depreciation. Similarly the underlying interest expenses of the company are observed to be $15m elevated. Boral’s reported EBITDA of $539m was $149m or 22% which is far below the previous year’s value that is due to significant decline in housing market trends in both the countries. The EBITDA to sales margin was observed to be equal to the amount of 11.1% which remained at the level of 13.2% in the prior year.
Few issues were recognized in the quality of disclosure in relation to the Boral Limited. No explanation is given for the PPE Property, Plant and Equipment head of the financial report and revenue split is also not made by the company while reporting revenues. Another issue is that interest receivables are not properly disclosed. There also exist contradiction in the reported values of interest receivables in the annual report of 2012 and 2013. The difference in the value recorded for the same year is not explained in the notes to accounts section of annual report. From 2009 till 2011, a detailed breakdown of revenue is given by the company in note 3 but it is not reported in the annual report of the year 2013 (Norton, 2013). The third issue that is observed in the reporting practices is of segment reporting. The segments that are reported by the company are three and are namely ‘Australia/USA’, ‘Asia’ and ‘the rest of the world’ with different revenues splits. Explanations are provided for the last category and no explanation is provided for the first two revenue items. No explanation is given for recording a separate head titled ‘Elimination’. On the whole many errors are made by the company in reporting the entity’s financial information whole for the years ranging from 2010 to 2012. Imbalance also exist in the figures of assets and liabilities head of the company’s annual reports.
