Accounting Framework And Legal Compliance

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Contents 1 EXECUTIVE SUMMARY 2 1. INTRODUCTION - OVERVIEW - ACCOR SA 3 1.1 ACCOUNTING FRAMEWORK AND LEGAL COMPLIANCE TO EU LAWS 3 2. ANALYSIS BASED ON KEY RATIO 4 3. MANAGEMENT PERFORMANCE 5 3.1 GEARING 7 3.2 LIQUIDITY 8 4. CASH FLOW ANALYSIS 9 5. CONCLUSION 10 REFERENCES 12 APPENDICES 13 TABLE 1: PROFITABILITY RATIO 13 TABLE 2: ASSET MANAGEMENT RATIO 13 TABLE 3: LIQUIDITY RATIO 14 TABLE 4: SOLVENCY RATIO 15 TABLE 5: CASH FLOW 16 TABLE 6: CASH FLOW 17 APPENDIX 7: ACCOR PESTEL ANALYSIS 18 APPENDIX 8: PORTERS FIVE FORCES 19 APPENDIX 9: SWOT ANALYSIS - ACCOR SA (SOURCE: MARKET LINE) 21 1 Executive Summary Accor SA is one of the leaders in the Hotel Industry globally has reported continued growth over the last few years with strong…show more content…
The report starts with an introduction by articulating the purpose of the report and an overview of the company profile and a brief situation Analysis (PESTEL, SWOT and Porter’s Five Forces) and provides a brief summary of the Accounting framework and EU legal requirements on the Annual reports and the implications for Accor SA. The report further provides a high level comparative analysis of Key ratios over two years. The result is further analyzed under the following key subheadings: Management Performance, Gearing, Liquidity Overall Company Performance, Cash flow Analysis. The report then looks at the risks that Accor SA contend with in this period this includes Financial Risk and Legal and Regulatory Risk and concludes by extrapolating previous trends key events and incidences in this period that could impact future financial direction and performance and ends with observations and possible recommendations 1. Introduction - Overview - Accor SA This report focuses on the needs of a prospective investor in Accor SA and attempts to provide a sound basis for the purpose of investing in the group. Accor, the world’s leading hotel operator, offers its guests and partners the dual expertise of a hotel operator and brand franchisor (Hotel Services) and a hotel owner and investor (Hotel Invest) with the objective of ensuring lasting growth and harmonious development for the benefit of the greater number. "Accor’s global
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