Reconciliations

T. H. Donaldson
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T. H. Donaldson: Morgan Guaranty Trust Company of New York

Chapter 7 in Understanding Corporate Credit, 1983, pp 98-107 from Palgrave Macmillan

Abstract: Abstract Reconciliations, by a fairly simple arithmetical presentation, enable the analyst to identify which items have caused the specific change in the balance sheet in which he is interested. If the reconciliation is spread over a period of years it also shows whether the causes of change have been fairly consistent or whether there have been differing factors at work.

Keywords: Balance Sheet; Equity Issue; Share Capital; Fixed Asset; Working Capital (search for similar items in EconPapers)
Date: 1983
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DOI: 10.1007/978-1-349-17325-9_7

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