TY - BOOK AU - Birts,Anthony ED - Association of Corporate Treasurers. TI - Balance sheet structures T2 - International treasury management series SN - 1855732475 U1 - 657.3 21 PY - 2001/// CY - Cambridge PB - Woodhead and the Association of Corporate Treasurers KW - Financial statements N1 - Includes bibliographical references and index; Debt versus equity; Setting optimum debt/equity ratios: Theory and practice; Elements of a group's capital structure; Developing a capital structure: Practitioners' approaches; The international dimension; Dividends; Managing stakeholder perceptions N2 - Balance sheet structures is a practical and comprehensive guide to balance sheet issues. The book begins by covering the financial theory necessary for an understanding of the debt versus equity issue and then focuses on real world issues by discussing answers to the questions ER -