When you look at a set of accounts, what is the first figure you look for, quite often it is the Shareholders funds or Reserves and then you drill down into the balance sheet, this free download looks at the Reserves position and asks the question of how much the balance should be to provide comfort in the ability of the company to meet it's obligations. The concept of stewardship therefore comes into play and the article looks at the Third Sector way such funds are managed and disclosed.
www.lenejones.com/download/EnoughAccounting.doc
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