Industries

Every sector has its own recurring judgements. These pages set out the ones that decide how a sector’s numbers are read.

Technology & IT Services

In technology companies, growth usually runs ahead of the accounting underneath it.

In manufacturing, the balance sheet decides how much of the reported profit is real.

Long-lived assets and project finance turn each accounting judgement into a decision that lasts for decades.

For a lender, the credit loss model decides what the accounts say about the business.

In high-volume businesses, small leaks become large losses long before anyone sees them.

The hardest questions in a family business are rarely about tax. The tax consequences arrive later.

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