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Accounting principles for non-executive directors [electronic resource] / Peter Holgate and Elizabeth Buckley.

By: Contributor(s): Material type: TextTextSeries: Law practitioner seriesPublication details: Cambridge, UK ; New York : Cambridge University Press, 2009.Description: xx, 254 p. ; 24 cmISBN:
  • 9780511517785 (electronic bk.)
  • 0511517785 (electronic bk.)
Subject(s): Genre/Form: Additional physical formats: No titleDDC classification:
  • 657.02/1841 22
LOC classification:
  • HF5616.G7 H652 2009eb
Online resources:
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.
Review: "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."--BOOK JACKET.
Holdings
Item type Current library Collection Call number Status Date due Barcode Item holds
eBook eBook e-Library EBSCO Business Available
Total holds: 0

Includes index.

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.

"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."--BOOK JACKET.

Electronic reproduction. Boulder, Colo. : NetLibrary, 2009. Available via World Wide Web. Access may be limited to NetLibrary affiliated libraries.

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