Accounting principles for non-executive directors /

"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. T...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Holgate, Peter, 1953-
Otros Autores: Buckley, Elizabeth
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, UK ; New York : Cambridge University Press, 2009.
Colección:Law practitioner series.
Temas:
Accounting > Great Britain.
Accounting > Standards > Great Britain.
Accounting > Law and legislation > Great Britain.
Comptabilité > Normes > Grande-Bretagne.
BUSINESS & ECONOMICS > Accounting > Financial.
Accounting.
Accounting > Law and legislation.
Accounting > Standards.
Great Britain.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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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