Accounting principles for non-executive directors /
General Material Designation
[Book]
First Statement of Responsibility
Peter Holgate and Elizabeth Buckley.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
New York :
Name of Publisher, Distributor, etc.
Cambridge University Press,
Date of Publication, Distribution, etc.
2009.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource (xx, 254 pages)
SERIES
Series Title
Law practitioner series
GENERAL NOTES
Text of Note
Includes index.
CONTENTS NOTE
Text of Note
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.
0
SUMMARY OR ABSTRACT
Text of Note
"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.
ACQUISITION INFORMATION NOTE
Source for Acquisition/Subscription Address
MIL
Stock Number
210373
OTHER EDITION IN ANOTHER MEDIUM
Title
Accounting principles for non-executive directors.