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Item Details
| Title:
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ACCOUNTING PRINCIPLES FOR NON-EXECUTIVE DIRECTORS
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| By: |
Peter Holgate, Elizabeth Buckley |
| Format: |
Electronic book text |
| List price:
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£135.00 |
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We currently do not stock this item, please contact the publisher directly for
further information.
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| ISBN 10: |
0511575637 |
| ISBN 13: |
9780511575631 |
| Publisher: |
CAMBRIDGE UNIVERSITY PRESS |
| Pub. date: |
2 November, 2009 |
| Series: |
Law Practitioner Series |
| Description: |
A clear, jargon-free explanation of the key elements behind a listed company's annual report and accounts. |
| Synopsis: |
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. |
| Publication: |
UK |
| Imprint: |
Cambridge University Press (Virtual Publishing) |
| Returns: |
Non-returnable |
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