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Holgate Peter

Accounting principles for non-executive directors - Cambridge Cambridge University Press 2009 - 255p xi

Contents:
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;
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

ISBN: 9780521509787

Subjects--Topical Terms:
1. Accounting - U k 2. Accounting - Standards - Law & Legilsation

Dewey Class. No.: 657.020000 / HOL