--Related party disclosures--Analysis and evaluation of financial statements--Part 2: Elements of financial

model -- The investment decision -- The financial decision -- Reporting and performance analysis

model -- The investment decision -- The financial decision -- Reporting and performance analysis

analysis -- Part 2. Investment decisions. 4. The time value of money -- 5. Investment appraisal methods

-- Investment and finance decisions -- Financial statements analysis -- Valuations -- Mergers and acquisitions

. Net present value and other investment criteria -- 10. Making capital investment decisions -- 11