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Reconciliations

In: Understanding Corporate Credit

Author

Listed:
  • T. H. Donaldson

    (Morgan Guaranty Trust Company of New York)

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.

Suggested Citation

  • T. H. Donaldson, 1983. "Reconciliations," Palgrave Macmillan Books, in: Understanding Corporate Credit, chapter 7, pages 98-107, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-17325-9_7
    DOI: 10.1007/978-1-349-17325-9_7
    as

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