Accounting principles for non-executive directors / Peter Holgate and Elizabeth Buckley.

Format:

Book

Author/Creator:

Holgate, Peter, 1953- author.

Buckley, Elizabeth, author.

Series:

Law practitioner series

Language:

English

Subjects (All):

Accounting--Great Britain.

Accounting.

Great Britain.

Accounting--Standards--Great Britain.

Accounting--Standards.

Accounting--Law and legislation--Great Britain.

Accounting--Law and legislation.

Physical Description:

1 online resource (xx, 254 pages) : digital, PDF file(s).

Place of Publication:

Cambridge : Cambridge University Press, 2009.

System Details:

text file

PDF

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. Part I explains the difference between profit and cash flows, the accounting profession, the international harmonisation of accounting rules, the origins of the rules governing the preparation of accounts, the regulation of financial reporting and the overarching principles behind accounting rules. Part II discusses issues relevant to listed companies: mergers and acquisitions; earnings per share; realised and distributable profits; financial instruments; and other key topics. An appendix sets out 50 questions, linked to the chapters, which non-executive directors might like to ask at meetings of the board and audit committee.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Other Format:

Print version:

ISBN:

9780511575631

Access Restriction:

Restricted for use by site license.