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FT Guide to Using and Interpreting Company Accounts, 4th Edition by Wendy Mckenzie

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19

The availability of accounts

Where can I find a company’s accounts?

In the UK accounts are readily available for all companies. Suppliers and customers will normally give you their accounts, but often the accounts they provide aren’t the ones you’d like to see. If they’re part of a large group they’ll usually give you the group accounts. However, you may prefer to analyse the individual company’s accounts, rather than the group accounts, as the group’s accounts may not reflect the same risks as those facing the company you’re interested in. It’s possible that the subsidiary company you’re dealing with is viable, but the group has financial difficulties. Alternatively the group may be viable and the subsidiary isn’t and will shortly ...

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