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Accounting principles for non-executive directors
Author
Title
Accounting principles for non-executive directors [electronic resource] / Peter Holgate and Elizabeth Buckley.
ISBN
9780511517785 (electronic bk.)
0511517785 (electronic bk.)
9780521509787 (print)
0521509785 (print)
9780511516474 (electronic bk)
0511516479 (electronic bk)
9780511517297 (Paper)
0511517297 (Paper)
9780521509787
Published
Cambridge, UK ; New York : Cambridge University Press, 2009.
Physical Description
1 online resource (xx, 254 pages).
Notes
Includes index.
Summary
"Good quality non-executive directors are essential to good corporate governance. They bring a wealth of experience to the boardroom, and together with their fellow board members they are responsible for the company's annual report and accounts. However, very few are trained accountants. This volume explains the key elements of a listed company's annual report and accounts."--Jacket.
Other formats
Print version: Holgate, Peter, 1953- Accounting principles for non-executive directors. Cambridge, UK ; New York : Cambridge University Press, 2009
Format
Books / Online
Language
English
Added to Catalog
October 02, 2013
Series
Law practitioner series.
Contents
pt. I. The accounting environment
1. Introduction
2. Accounting in the UK and the effects of international harmonisation
3. The legal framework for accounting
4. The accountancy profession and the regulatory framework for accounting and auditing
5. Substance over form
6. Communicating accounting information
7. Current trends in accounting
pt. II. Some specifics
8. Individual entity and consolidated financial statements
9. Presentation of financial statements
10. Earnings per share
11. Mergers and acquisitions
12. Interaction of accounting with tax
13. Assets
14. Liabilities
15. Leases
16. Pensions
17. Financial instruments
18. Share-based payment
19. Realised and distributable profits
20. Disclosures in published annual reports
Appendix 1. 50 questions for non-executive directors to ask
Appendix 2. List of international accounting standards (IFRSs and IASs) and IFRIC interpretations as at 30 June 2008.
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