{"id":7225,"date":"2026-10-11T20:30:26","date_gmt":"2026-10-11T18:30:26","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/?post_type=educational_material&p=7225"},"modified":"2026-10-11T20:38:04","modified_gmt":"2026-10-11T18:38:04","slug":"beyond-the-numbers-2026","status":"publish","type":"educational_material","link":"https:\/\/eaa-online.org\/arc\/educational-materials\/beyond-the-numbers-2026\/","title":{"rendered":"Beyond the numbers (2026)"},"content":{"rendered":"
Beyond the numbers is a teaching case to complement Unit 16 of the Accounting Streams Principles of Accounting textbook.<\/div>\n
The case offers an opportunity for students to consolidate and practice their ratio analysis skills by working with common-size financial statements and ratios of five UK-listed companies across a variety of industries.<\/div>\n
 <\/div>\n
The case offers an opportunity for students to consolidate and practice their ratio analysis skills by working with common-size financial statements and ratios of five UK-listed companies across a variety of industries. Students are asked to match the data to the industry and justify their decisions. The exercise helps students relate financial results with industry operating characteristics.<\/div>\n
 <\/div>\n
The discussion then turns to the limitations of financial analysis and the International Accounts Standards Board\u2019s aspirations of financial accounting providing decision-useful information.<\/div>\n
 <\/div>\n
The case draws on the most recent financial statements of each company as of August 2026.<\/div>\n
 <\/div>\n
For the accompanying Instructors Manual, contact the Accounting Streams team<\/a> or the author.<\/div>\n
 <\/div>\n
Smith<\/span>, S. (2026). Accounting Streams Unit 16 case: Beyond the numbers (2026) (Version 1). Accounting Streams. <\/div>\n","protected":false},"excerpt":{"rendered":"

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The case offers an opportunity for students to consolidate and practice their ratio analysis skills by working with common-size financial statements and ratios of five UK-listed companies across a variety of industries.   The case offers an opportunity for students […]<\/p>\n","protected":false},"author":1585,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"material_type":[346,337],"subject":[367,366],"skill":[371,361,368],"class_list":["post-7225","educational_material","type-educational_material","status-publish","hentry","material_type-case-studies","material_type-lecture-notes-plan","subject-financial-reporting","subject-ratio-analysis","skill-application","skill-communication","skill-knowledge-and-understanding"],"acf":[],"yoast_head":"\nBeyond the numbers (2026) - ARC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/arc\/educational-materials\/beyond-the-numbers-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Beyond the numbers (2026) - ARC\" \/>\n<meta property=\"og:description\" content=\"Beyond the numbers is a teaching case to complement Unit 16 of the Accounting Streams Principles of Accounting textbook. 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