Verfügbarkeit: Finance director's handbook

Finance director's handbook:

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Bibliographische Detailangaben
Hauptverfasser:	Morris, Glynis D. (VerfasserIn), McKay, Sonia 1947- (VerfasserIn), Oates, Andrea (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Amsterdam [u.a.] Elsevier 2007
Ausgabe:	4. ed.
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXXIX, 864 S.
ISBN:	0750681292 9780750681292

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MARC


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245	1	0	\|a Finance director's handbook \|c Glynis D. Morris and Sonia McKay ; Andrea Oates
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Datensatz im Suchindex

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adam_text	Contents Preface xxxv Abbreviations and References xxxvii 1. Audit 1 The External Audit Requirement 3 Audit Exemption for Dormant Companies 3 Definition of Dormant 4 Eligibility for Audit Exemption as a Dormant Company 4 Members Requiring an Audit to be Carried Out 5 Directors Statement 5 Dormant Company Acting as Agent 5 Audit Exemption for Small Companies 6 Eligibility for Exemption 6 Small Groups and Dormant Subsidiaries 7 Conditions for Audit Exemption 8 Total Exemption Conditions 8 Charitable Companies 8 Report Conditions 9 Special Report by Reporting Accountants 9 Members Requiring an Audit to be Carried Out 10 Directors Statement 10 Appointment of External Auditors 12 Appointment of First Auditors 12 Appointment in Subsequent Years 13 Election to Dispense with the Annual Appointment of Auditors 13 Failure to Appoint Auditors 14 Casual Vacancies 14 Change in Eligibility for Audit Exemption 14 Eligibility for Appointment as Company Auditor 15 Auditor Independence 15 Action when Auditor becomes Ineligible for Appointment 20 Power of the Secretary of State to Require a Second Audit 21 Changes in External Audit Appointments 21 Regular Review of Audit Arrangements 22 Resignation of Auditors 22 Auditors Not Seeking Reappointment 24 Removal of Auditors During Term of Office 24 Failure to Reappoint Retiring Auditors 24 Rights of Auditors Who Have Been Removed or Not Reappointed 25 vi Contents Statement Required from Auditors Ceasing to Hold Office 27 Professional Requirements on a Change of Auditor 28 Rights and Duties of External Auditors 28 Rights in Respect of General Meetings 29 Rights to Information 29 Rights in Relation to Written Resolutions 30 Duty to Report on the Annual Accounts 31 Duties in Respect of Accounting Records 31 Duty in Respect of Information and Explanations Not Received 31 Duty in Respect of Disclosure of Directors Remuneration and Benefits 32 Duty in Respect of Exemption from Preparing Group Accounts 32 Duty to Report Directly to Regulators 32 Duty to Report Known or Suspected Money Laundering 32 Statutory Reporting by External Auditors 33 Report on Annual Accounts 33 Directors Report 39 Summary Financial Statements 39 Shorter Form Accounts 40 Abbreviated Accounts 41 Revised Annual Accounts 42 Revised Directors Report or Directors Remuneration Report 42 Distribution Where the Audit Report is Qualified 43 Distribution by Public Company Based on Initial Accounts 43 Re-registration of a Private Company as a Public Company 44 Redemption or Purchase of Own Shares Out of Capital 44 Financial Assistance for the Purchase of Own Shares 45 Allotment of Shares by a Public Company Other Than for Cash 45 Transfer of Non-cash Assets to a Public Company by a Member of the Company 46 Other Reporting by External Auditors 47 Reporting to Management 47 Reporting Under the Combined Code 48 Reporting on Interim Reports 49 Remuneration of External Auditors and their Associates 50 Remuneration for Services as Auditors 50 Disclosure of Remuneration for Services as Auditors 51 Remuneration for Non-audit Services 52 Internal Audit 56 Role of Internal Audit 56 Distinction Between External Audit and Internal Audit 57 How Not to Use Internal Audit 58 Benefits of Internal Audit 58 Areas Usually Covered by Internal Audit 58 Special Assignments 59 Contents vii Establishing an Internal Audit Function 59 Terms of Reference 59 Head of Internal Audit 60 Staffing 60 Independence and Objectivity 61 Scope of Internal Audit Work 61 Internal Audit Needs Assessment and Strategic Plan 62 Annual Review 62 Detailed Internal Audit Plan 63 Monitoring Work as the Year Progresses 63 Reports on Individual Systems and Operations 63 Summary Reports 64 Annual Report 64 Liaison with External Auditors 64 Impact of Internal Audit Work on External Audit Procedures 65 Impact of External Audit Work on Internal Audit Procedures 65 Additional Guidance 65 Audit Committees 66 Benefits of an Audit Committee 67 Potential Drawbacks 68 The Smith Guidance 68 Constitution and Terms of Reference 69 Membership of the Audit Committee 70 Skills, Experience and Training 70 Appointing a Chairman 71 Length of Appointment to Audit Committee 71 Avoiding Conflicts of Interest 71 Training and Support for Audit Committee Members 72 Information Provided to Audit Committee 72 Role and Activities of the Audit Committee 72 Financial Reporting 73 Internal Controls and Risk Management Systems 74 Whistleblowing 74 The Internal Audit Process 74 Appointment of External Auditors 75 Agreeing the Scope of the External Audit 78 Reviewing the Results of the External Audit 78 Reviewing the Auditors Report to Management 79 Assessing the Effectiveness of the External Audit 79 Frequency and Timing of Audit Committee Meetings 80 Agendas 80 Other Attendees 81 Attendance Records 82 Reporting to the Main Board 82 Reporting to Shareholders 82 Self-Assessment and Appraisal 83 viii Contents Additional Guidance 84 Appendix 1 85 Useful Websites on Audit Related Matters 85 Appendix 2 86 Specimen Terms of Reference for an Audit Committee 86 2. Cashflow Management 89 Overview 91 Importance of Cashflow Management 91 Managing Working Capital 91 Common Weaknesses 92 Managing Cash Resources 92 Key Aspects 93 Need for Cashflow Forecasts 93 Preparing a Detailed Cashflow Forecast 93 Using a Cashflow Forecast 94 Regular Comparison of Actual with Forecast 96 Relationship with Bank 96 Monitoring Bank Balances 96 Investment of Surplus Funds 97 Internal Controls Over Cash 97 Managing Debtors 98 Prompt Conversion into Cash 98 Deposits and Interim Payments 98 Invoicing 99 Disputed Items 99 Customer Credit Terms 100 Incentives for Prompt Payment 100 Use of Customer Credit Limits 101 Effective Debt Collection Procedures 101 Debt Factoring and Invoice Discounting 101 Charging Interest on Overdue Debts 102 Managing Creditors 102 Relationship with Suppliers 103 Internal Control Over Purchases and Expenses 103 Regular Monitoring of Creditors 104 Taking Advantage of Discounts 104 Other Creditors 104 Managing Stock 104 Costs of Holding Stock 105 Monitoring and Control 105 Physical Stock Checks 106 Appendix 1 107 Useful Websites on Cashflow Management and Related Issues 107 Contents ix 3. Company Law 109 Maintenance and Retention of Accounting Records 111 Legal Requirement to Keep Accounting Records 111 Interpretation of the Requirement 112 Impact of Provisions and Adjustments 112 Outsourcing 112 Contents of Accounting Records 112 Additional Duties of Parent Company 113 Location and Inspection of Accounting Records 113 Retention of Accounting Records 114 What Needs to be Retained? 114 Computerised Records 115 Documents Retained in Other Forms 115 Consequences of Non-compliance 115 Requirement to Prepare Annual Accounts 115 Individual Company Accounts 116 Group Accounts 117 Exemption from Group Accounts Requirement 118 Oversea Companies 119 Accounting Reference Date 120 First Financial Period 121 Subsequent Financial Years 121 Change of Accounting Reference Date 122 Shortened First Financial Period 123 Laying and Delivering Accounts 123 Laying of Accounts 124 Requirement to Send Out Accounts 124 Use of Electronic Communication 124 Proposed Changes 125 Right to Demand Accounts 126 Special Election for Private Companies 126 Members Right to Require Accounts to be Laid 127 Delivering Accounts to the Registrar 127 Preparation of Accounts in Euros 131 Unlimited Companies 131 Small Companies and Groups 132 Qualification as a Small Company 133 Qualifying Conditions - Small Company 133 Accounts Exemptions for Small Companies 133 Ineligible Companies 135 Shorter Form Accounts 136 Financial Reporting Standard for Smaller Entities ( FRSSE ) 137 Modified Directors Report 138 Abbreviated Accounts 139 Qualification as a Small Group 140 x Contents Qualifying Conditions - Small Group 141 Accounts Exemptions Available to Small Groups 141 Medium-sized Companies and Groups 143 Qualification as a Medium-sized Company 143 Qualifying Conditions - Medium-sized Company 143 Accounts Exemption for Medium-sized Companies 144 Ineligible Companies 144 Abbreviated Accounts 145 Qualification as a Medium-sized Group 147 Qualifying Conditions - Medium-sized Group 147 Accounts Exemptions Available to Medium-sized Groups 148 Banking and Insurance Companies and Groups 148 Banking Companies 148 Banking Groups 149 Insurance Companies 149 Insurance Groups 150 Publication of Accounts 150 Definition of Publication 151 Statutory Accounts 151 Non-statutory Accounts 151 Formal Statement in Non-statutory Accounts 152 Revision of Defective Accounts and Reports 152 Voluntary Revision by the Directors 153 Disclosure Requirements 154 Circulation of Revised Accounts and/or Report 154 Laying and Delivering Revised Accounts and/or Report 154 Impact on Other Documents 155 Compulsory Revision of Accounts 155 Powers of the Court 156 Dividends and Distributions 156 Distributable Reserves 157 Profits Available for Distribution 157 Undistributable Reserves 158 Definition of Realised Profit and Losses 158 Qualifying Consideration 160 Linked Transactions 160 Changes in Circumstances 161 Deferred Tax, Exchange Gains and Goodwill 161 Pension Liabilities 161 Depreciation Charged on Revalued Assets 162 Development Costs 162 ESOP trusts 162 Implications of Adoption of IASs 163 Appendix 1 164 Useful Websites on Company Law Issues 164 Contents xi 4. Company Secretarial 165 Role of Company Secretary 167 Appointment of Company Secretary 167 Qualifications of Company Secretary 168 Duties of Company Secretary 168 Statutory Books and Registers 169 Requirement to Keep Statutory Books and Registers 170 Register of Members 170 Register of Debenture-holders 173 Register of Directors and Secretaries 173 Register of Directors Interests 175 Register of Interests in Shares 176 Register of Charges 177 Returns and Forms 178 Information Available to the Public 178 Change of Registered Office 180 Annual Return 180 Meetings 181 General Meetings of the Company 181 Annual General Meeting 182 Extraordinary General Meetings 183 Notice of Meetings 183 Contents of Notice of Meeting 184 Resolutions 184 Minutes of General Meetings 187 Delivery of Resolutions to Registrar 187 Directors Meetings 188 Other Administrative Matters 188 Directors Service Contracts 189 Company Documents and Deeds 192 Appendix 1 194 Useful Websites on Company Secretarial Issues 194 5. Contracts 195 Overview of Contract Law 197 What Creates a Contract? 197 Verbal Contracts and Written Contracts 198 Implied Contract Terms 199 Specific Requirements of the Buyer 199 Acceptance of an Offer 199 Product Catalogues 199 Correction of Pricing Errors 200 Enforcing a Contract 200 Third Party Redress 200 Standard Terms of Business 201 Need to Prepare Standard Terms 201 xii Contents Contents 202 Suppliers Standard Terms of Business 202 Reservation of Title 202 Protection Afforded by Reservation of Title 203 Accounting Issues 203 Impact for Other Borrowings 204 Appendix 1 205 Useful Websites on Contract Law and Related Issues 205 6. Corporate Governance 207 The Combined Code 209 The Cadbury Code of Best Practice 209 Definition of Corporate Governance 210 Openness, Integrity and Accountability 210 Subsequent Developments 210 The Higgs Review 211 Finalisation of New Combined Code 212 Ongoing Review of the Code 212 Structure of the Combined Code 213 Disclosure of Compliance with the Code 213 Directors 214 Main Principles 214 The Board 215 Chairman and Chief Executive 217 Board Balance and Independence 217 Appointments to the Board 219 Information and Professional Development 221 Organisation of Board Meetings 222 Performance Evaluation 222 Re-election 223 Directors Remuneration and Service Contracts 224 Main Principles 224 Level and Make-up of Remuneration 225 Procedure for Developing Remuneration Policy 230 Accountability and Audit 231 Main Principles 232 Financial Reporting 232 Internal Control 232 Audit Committee and Auditors 233 Relations with Shareholders 234 Main Principles 234 Dialogue with Institutional Shareholders 235 Constructive Use of the AGM 235 Institutional Shareholders 238 Main Principles 238 Communication with Shareholders 238 Contents xiii Role of Institutional Shareholders 239 Institutional Shareholders Committee (ISC) 239 Dialogue with Companies 240 Evaluation of Corporate Governance Disclosures 241 Shareholder Voting 241 Shareholder Voting Working Group Proposals 242 Reporting Requirements 243 Statement on Compliance with the Combined Code 243 Going Concern 243 Internal Control 244 Remuneration of Directors 244 Other Disclosures 244 Internal Control 245 The Combined Code 245 Turnbull Guidance 246 Aims of the Working Party 246 Importance of Internal Control and Risk Management 247 Group Perspective 247 Responsibility for the System of Internal Control 247 Factors to Consider 248 Definition of Internal Control 248 Elements of a Sound System of Internal Control 248 Control Environment 249 Reviewing the Effectiveness of Internal Control 249 The Annual Statement on Internal Control 251 Acknowledgement of Responsibility 251 Review of the Need for an Internal Audit Function 252 Reporting by Auditors 252 Additional Company Reporting under SEC Requirements 253 Going Concern 253 The Combined Code 253 Joint Working Group Guidance 254 Definition of Going Concern 254 Significance of the Going Concern Assumption 255 Foreseeable Future 255 Procedures to be Carried Out 256 Factors to Consider 256 Forecasts and Budgets 257 Borrowing Requirements 257 Liability Management 258 Contingent Liabilities 258 Products and Markets 258 Financial Risk Management 259 Other Factors 259 Financial Adaptability 259 xiv Contents Going Concern Review 260 Overall Assessment and Conclusion 260 Making the Formal Statement 260 Application of the Guidance to Groups 262 Interim Reporting 262 Appendix 1 263 Useful Websites on Corporate Governance Issues 263 Appendix 2 264 Checklist - Combined Code Reporting Requirements 264 Checklist - Internal Control 266 Checklist - Going Concern 268 Checklist - Going Concern Review 270 7. Corporate Transactions 273 Acquisitions 275 Growth by Acquisition 275 Potential Targets 276 Initial Contact 277 Preliminary Discussion 277 Preliminary Negotiations 277 Due Diligence 278 Detailed Assessment of the Business 278 Valuing the Transaction 279 Consideration 280 After the Acquisition 281 Management Buy-outs and Management Buy-ins 281 Accounting for an Acquisition 281 ASB Proposals for Change 282 Mergers 283 Use of Merger Accounting 284 Criteria for a Merger 284 Merger Accounting 285 Merger Relief 285 Disposals 286 Reasons for a Disposal 287 Planning the Disposal 288 Identifying Potential Acquirers 288 The Negotiation Process 289 Finalising the Deal 289 Accounting for Disposals 290 Appendix 1 291 Useful Websites on Corporate Transactions 291 Appendix 2 292 Planning an Acquisition 292 Planning a Disposal 294 Contents xv 8. Directors Duties 297 General Duties 299 Statutory Position 299 General Legal Responsibilities 300 Fiduciary Duty 300 Proposed Statutory Duties 301 Indemnity and Insurance for Directors 303 More Specific Duties 304 Disclosure of Interests in Shares and Debentures 304 Disclosure of Interests in Contracts 305 Duty to Assist Auditors 306 Use of Written Resolutions 306 Financial Responsibilities 307 Wrongful Trading 307 Fraudulent Trading 307 Loans to Directors 308 General Prohibition on Loans to Directors 308 Additional Prohibitions for Relevant Companies 308 Quasi-loans 309 Credit Transactions 309 Directors and Connected Persons 310 Exceptions to the General Prohibition 310 Disclosure of Loans to Directors 311 Detailed Disclosures 311 Exceptions to Disclosure Requirement 312 No Disclosure on Legality 312 Company Procedures 313 Legality of Loans and Similar Transactions with Directors 313 Loans to Other Officers of the Company 314 Other Transactions with Directors 314 Disclosure of Transactions 315 Materiality 315 FRS 8 Approach to Materiality 316 Detailed Disclosures under CA 1985 316 Value of a Transaction or Arrangement 317 Exceptions to the General Disclosure Requirement 317 FRS 8 Disclosure Requirements 318 Appendix 1 319 Useful Websites on Directors Duties and Related Issues 319 9. E-commerce 321 E-commerce Strategy 323 Impact of E-commerce 323 What is E-commerce? 324 Application to All Types of Business 324 Customer Demands 324 xvi Contents Potential Barriers to E-commerce 325 E-commerce Terminology 325 Level of Involvement in E-commerce 325 Security Issues 328 The Electronic Commerce (EC Directive) Regulations 2002 328 Continuing Need for Control 330 Security Issues 330 Main Components of Good Security 330 Information Security and ISO 27001 331 Risk Assessment and Management 332 Additional Risks from E-commerce 332 Potential Costs of E-commerce 332 Damage to Reputation 332 Legal Issues 333 Appendix 1 334 Useful Websites on E-commerce and Related Issues 334 10. Employment Law 335 Types of Worker 337 Employees 338 Workers and the Self-employed 338 Part-time Workers 339 Temporary Workers 339 Agency Workers 340 Young Workers 340 Homeworkers 341 Summary 341 Contracts of Employment 342 Offers of Employment 342 Employment Contracts 343 Statutory Contract Terms 343 Express Terms - Contractual Terms and Conditions 344 Statement of Contract Terms 345 Altering Contractual Terms 345 Breach of Contract 346 Ending the Contract 347 References for Ex-employees 347 Summary 348 Discrimination 348 Categories of Discrimination 350 The Commissions 350 Compensation 351 Guides and Codes 351 Payment Rights 352 Minimum Pay 353 Equal Pay 353 Contents xvii Maternity and Parental Leave 355 Pregnant Employees 355 Maternity Leave 356 Maternity Pay 357 Paternity and Parental Leave 358 Adoptive Parents 358 Leave for Urgent Family Reasons 358 Flexible Working 359 Checklist 359 Sickness 359 Statutory Sick Pay ( SSP ) 360 Dismissal 360 Checklist 361 Discipline and Grievances 361 Statement of Rules or Grievance 361 Disciplinary Procedure 362 Disciplinary Hearing 362 Checklist 363 Redundancy and Dismissal 363 Declaring Redundancies 364 Selection for Redundancy 365 Payments 365 Dismissal (Unfair, Constructive and Wrongful) 366 Constructive Dismissal 366 Wrongful Dismissal 366 Fair / Unfair Dismissal 367 Checklist 369 Transfer of Undertakings 369 Introduction 370 What is a Transfer? 370 Effect on Transferor and Transferee 371 Effect on Employment Contracts 371 Employees Refusing to Transfer 372 Dismissal 372 Checklist 372 Dispute Resolution 373 Introduction 373 Advisory, Conciliation and Arbitration Service ( ACAS ) 373 Central Arbitration Committee ( CAC ) 373 Employment Tribunals 374 Appeals 374 Other Relevant Legislation 375 Appendix 1 376 Useful Websites on Employment Issues 376 11. Financial Reporting 377 Accounting Standards 379 xviii Contents The Present Regime 38° Development of Accounting Standards 380 Adoption of International Standards 381 UK Convergence with IASs 382 Possibility of a Two-tier UK Regime 383 Changes to the Role of the ASB 384 Scope and Application of Accounting Standards 385 Effective Date of Accounting Standards 385 First-time Adoption of IASs 386 Disclosure of Compliance with Accounting Standards 386 Applicable Accounting Standards 387 RoleoftheUITF 387 RoleoftheFRRP 387 Current UK Accounting Standards and UITF Abstracts 389 Current International Accounting Standards 391 Financial Reporting Standard for Smaller Entities ( FRSSE ) 392 IASB Proposals for SMEs 393 Statements of Recommended Practice ( SORPs ) 394 Further Information 395 True and Fair View 395 Requirement for Companies Act Accounts to Show a True and Fair 396 What Constitutes a True and Fair View? 396 Impact of UK Accounting Standards 396 True and Fair Override 397 Disclosing use of the True and Fair Override 397 Different Requirements for IAS Accounts 398 Materiality 399 Nature of Materiality 400 Influence on the Decisions of Users 400 Accounting Records 401 Cases Where Materiality Does Not Apply 401 Requirements of UK Accounting Standards 401 Assessing Materiality 402 Key Factors to Consider 402 Nature of an Item 403 User s Perspective 403 Qualitative Aspects of Transactions 403 Other Issues to Consider 404 Exclusion of Immaterial Items 404 Statement of Directors Responsibilities 405 Requirement to Include a Statement of Responsibilities in the Annual Accounts 405 Presentation of the Statement 406 Content of the Statement 406 Small and Medium-sized Companies 406 Contents xix Example Wording 407 Impact of Audit Exemption 408 Specialised Businesses and Unincorporated Entities 408 Form and Content of Companies Act Individual Accounts 408 Preparation of Companies Act Individual Accounts 409 Prescribed Formats 409 Structure of the Formats 410 Additional Profit and Loss Account Disclosures 410 Notes to the Accounts 411 Requirements of Accounting Standards 411 Expected Future Developments 412 Comparative Figures 413 Accounting Principles 414 Offsetting 416 Substance Over Form 416 Fair Value Accounting 417 Form and Content of Companies Act Group Accounts 418 Preparation of Companies Act Group Accounts 418 Consolidated Accounts 419 Parent Company Profit and Loss Account 419 Definition of Subsidiary Undertaking 419 Exclusion of a Subsidiary from the Group Accounts 420 Quasi-subsidiaries 420 Associates and Joint Ventures 421 Consolidation Rules 422 Acquisitions and Mergers 422 Goodwill 423 Prescribed Formats 423 True and Fair View 424 Additional Profit and Loss Account Disclosures 424 Accounting Date of Subsidiary Undertakings 425 Directors Report 425 Requirement to Prepare a Directors Report 426 Principal Contents 427 Consistency with the Accounts 428 Fair Review of the Business 429 ASB Reporting Statement Operating and Financial Review 430 DEFRA Guidance on Environmental Reporting 432 DTI s Practical Guidance for Directors 433 Likely Future Developments 434 Directors Share Interests 434 Political Donations 435 Summary Financial Statements 436 Background 436 Prohibition on Summary Financial Statements 437 Right to Receive Full Accounts 437 xx Contents Consultation with Entitled Persons 437 Alternative Consultation Method 438 Form and Content of Summary Financial Statements 438 Other Statements to be Included 440 The Purpose of Summary Financial Statements 441 Perceived Advantages and Disadvantages 441 Views of Shareholders 442 A Practical Approach to Producing Summary Financial Statements 442 Usual Contents of Summary Financial Statements 443 Interim Reports 443 Requirement to Prepare an Interim Report 444 Impact of IAS Accounts 444 Purpose of Interim Reports 444 Timing and Distribution of Interim Reports 445 Review by the Auditors 445 Contents of an Interim Report 445 Other Disclosures 447 Management Commentary . 447 Accounting Policies 448 Earnings Per Share 448 Basis of Presentation of Financial Information 449 Comparative Figures 449 Statutory Disclosure 450 FRRP Review of Interim Reports 450 Preliminary Announcements 451 Requirement to Prepare a Preliminary Announcement 452 Impact of IAS Accounts 452 Timing of Preliminary Announcement 453 Need to Obtain Auditors Agreement 453 Distribution of Preliminary Announcement 454 Contents of a Preliminary Announcement 454 Other Disclosures 456 Management Commentary 456 Accounting Policies 457 Earnings Per Share 457 Comparative Figures 457 Statutory Disclosure 458 Reporting on the Internet 458 Impact of the Internet 458 Suggested IASC Code of Conduct 459 Subsequent Guidance from IF AC 461 Satisfying Legal Requirements by Electronic Means 462 Audit Considerations 462 ICSA Guidance on Electronic Communications 463 Appendix 1 464 Useful Websites on Financial Reporting Issues 464 Contents xxi Appendix 2 455 Checklist for the Preparation of a Summary Financial Statement 455 12. Fraud 459 Understanding Fraud 47 What is Fraud? 472 New and Emerging Areas of Fraud 472 A Low Profile Issue? 473 Impact of Recent Events 473 Need for Culture Change 473 Who Perpetrates Fraud? 474 Nature of Fraud 474 Internet Fraud 475 Reaction to Recent Accounting Scandals 475 The Fraud Advisory Panel 476 Other Information 476 Responsibility for Fraud Prevention and Detection 477 Collective Responsibility of Directors 477 Role of Internal Audit 477 Role of External Auditors 478 Role of the Audit Committee 478 Minimising the Risk of Fraud 479 Managing the Risk 479 Personnel Procedures 480 Review and Assessment of Activities 480 E-commerce and IT Issues 481 Assessment of Controls 481 Management Attitude 482 Biometrics 482 Money Laundering 482 Detection of Fraud 483 Awareness of Warning Signs 483 Whistle-blowing Procedures 484 Business Areas Performing Unexpectedly 484 Opportunity for Management Override 485 Staff Issues 485 Unusual Transactions 486 Collating Information on Fraud 487 Developing a Fraud Response Plan 487 Benefits of a Fraud Response Plan 487 Contents of the Plan 488 Regular Review 488 Appendix 1 489 Useful Websites on Fraud and Related Issues 489 Appendix 2 490 Checklist - Prevention and Detection of Fraud 490 xxii Contents 13. Health and Safety 493 Employee Safety and Welfare 495 Employers Duties 496 Duties of Owners and Occupiers 502 Employees Duties 502 Approved Codes of Practice ( ACoPs ) 503 Guidance Notes 503 Risk Assessment and Management 503 Risk Assessments 504 Preventative and Protective Measures 505 Health and Safety Arrangements 506 Serious and Imminent Danger 506 Health Surveillance 506 Competent Staff 506 Training and Information 507 Temporary Workers 507 New and Expectant Mothers 507 Young Workers 508 Approved Code of Practice 508 Workplace Safety 508 Workplace (Health, Safety and Welfare) Regulations 1992 508 Fire Precautions Legislation 510 The Control of Noise at Work Regulations 2005 512 Manual Handling Operations Regulations 1992 515 Control of Substances Hazardous to Health Regulations 2002 and Other Regulations Controlling Hazardous Substances 516 Plant, Machinery and Equipment 518 Provision and Use of Work Equipment Regulations 1998 518 Lifting Operations and Lifting Equipment Regulations 1998 520 Personal Protective Equipment 520 Display Screen Equipment 521 Working Hours 522 Excluded Sectors and Workers 523 Unmeasured Working Time 523 The Maximum Working Week 523 Opting-out 524 Calculating Working Time 524 Night Work 525 Holidays 528 Collective and Workforce Agreements 530 Protection Against Discrimination 531 Accidents and Injuries at Work 531 Health and Safety (First-aid) Regulations 1981 531 Accident/Injury Reporting 531 Record-keeping Requirements 532 Enforcement of Health and Safety Legislation 533 Health and Safety Executive ( HSE ) 533 Contents xxiii Environmental Health Officers and Inspectors ( EHOs ) 534 Company Officers 534 Safety Representatives and Employee Consultation 537 Public Interest Disclosure Act 1998 539 Appendix 1 541 Useful Websites on Health and Safety Issues 541 14. Insurance 543 General Principles 545 Risk Management 545 Types of Insurance 546 Insurance Brokers 546 Issues to Consider 546 Utmost Good Faith 547 Compulsory Cover 547 Employers Liability Insurance 547 Motor Insurance 548 Voluntary Cover 549 Insurance of Assets 550 Business Interruption 551 Wider Cover for Business Interruption 552 Digital Risk Insurance 552 Public Liability 553 Product Liability 553 Professional Indemnity 553 Directors and Officers 554 Key Person Insurance 554 Employee Benefits 555 Appendix 1 556 Useful Websites on Insurance Issues 556 15. Intangibles 557 Nature of Intangible Assets 559 Definition of an Intangible Asset 559 Examples of an Intangible Asset 559 Control of an Intangible Asset 560 Valuation of Brands and Titles 560 Discussion in Operating and Financial Review 561 Accounting for Intangible Assets 561 Capitalisation of Intangible Assets 562 Initial Recognition 562 Valuing an Intangible Asset Acquired as Part of a Business 563 Revaluation of Intangible Assets 563 Amortisation 563 Residual Value 565 Requirement for Impairment Reviews 565 xxiv Contents ASB Proposals for Change 566 Accounting under IASs 567 Intellectual Property Protection 567 What is Intellectual Property? 567 Forms of Intellectual Property 568 Patents 568 Trade Marks 568 Design Rights and Copyright 569 Granting Use to Others 569 Preventing Unauthorised Use 569 Further Information 569 Goodwill 570 Nature of Goodwill 570 Recognition of Goodwill 571 Value of Purchased Goodwill 571 Amortisation 571 Impairment Reviews 573 Accounting for Negative Goodwill 574 ASB Proposals for Change 574 Accounting under IASs 575 Appendix 1 576 Useful Websites on Intangibles 576 16. Investor Relations 577 Shareholder Engagement 579 The Growth of Shareholder Activism 579 Relationship Between Board and Shareholders 580 Combined Code Principles on Shareholder Relations 580 Equal Treatment of All Shareholders 581 Constructive Use of the AGM 581 Government Proposals for Change 582 Institutional Investors 582 Developing a Constructive Relationship 583 Shareholder Voting 583 Institutional Shareholders Committee ( ISC ) 584 ISC Statement of Principles 584 Voting Guidelines 585 Dialogue with Companies 585 Level and Extent of Contact 586 Evaluation of Governance Disclosures 587 Board Performance Measures 588 Inside Information 588 The Importance of Price Sensitive Information 589 Underlying Principles of the Listing Rules and Disclosure Rules 589 General Disclosure Obligation 590 Matters that Must be Announced 590 Contents xxv What Constitutes Inside Information? 590 When is Information Public Knowledge? 591 Identification of Inside Information 591 Exemptions from Disclosure 591 Defining Communication Responsibility 592 Making an Announcement 592 Action Where a Breach of Confidence is Identified 593 Inadvertent Selective Disclosure 593 Potential Problems at the AGM 593 Dealing with Rumours 594 Dealing with Analysts 594 Global Announcements 594 ICAEW Guidance on Prospective Financial Reporting 594 Corporate Ethics and Corporate Social Responsibility ( CSR ) 595 Increase in Ethical Awareness 596 Responsible Action 596 Internal or External Focus? 597 Complex Issues 597 Corporate Culture 597 Potential Problem Areas 598 Benefits of Ethical Conduct 599 Avoiding Further Regulation 600 Developing an Ethical Code 600 Contents of an Ethical Code 601 Independent Review 601 Implementation and Training 602 Annual Employee Sign-off 602 Dealing with Violation of the Code 602 Reporting on Corporate Social Responsibility 603 Developing an Appropriate Policy 603 Disclosures on Corporate Ethics and CSR 603 DEFRA Guidance on Environmental Reporting 604 Global Reporting Initiative (GRI) 604 DTI Guidance 605 Appendix 1 606 Useful Websites on Investor Relations Issues 606 17. IT 607 IT Strategy 609 Importance of Developing an IT Strategy 609 Impact of Downtime 610 Software 610 Staff Training 611 Retention of Records 611 IT Strategy Checklist 612 Security Issues 612 xxvi Contents Different Aspects of Security 612 Physical Security 613 Access Controls 613 Processing Controls 613 Virus Protection 614 Use of Mobile Devices 615 Software Asset Management 615 Controls Over the Disposal of IT Equipment 616 Additional Issues for Substantial IT Departments 616 Disaster Recovery Planning 617 Back-up Procedures 617 Storage of Back-up Copies 617 Preparation of a Disaster Recovery Plan 617 Appendix 1 619 Useful Websites on IT Issues 619 Appendix 2 620 IT Strategy Checklist 620 18. Listing Requirements 623 The Decision to Seek Public Investment 625 Private and Public Companies 625 Higher Degree of Accountability 626 UK Listing Authority 626 Documents Issued to Public Investors 626 Admission to Listing and to Trading 627 Shares to be Freely Transferable 627 What is the Public ? 627 Offers for Subscription and Private Placings 627 Minimum Capitalisation 628 Applying for Admission to the Alternative Investment Market (AIM) 628 Objectives of AIM 628 Conditions for Admission 629 Nominated Advisor and Nominated Broker 629 Moving to Full Listing 629 Applying for a Full Listing 630 Conditions for Full Listing 630 Prospectus or Listing Particulars 631 Advertisements 631 UKLA Powers 631 Continuing Obligations 632 UK Listing Rules and Related Guidance 632 General Disclosure Obligation 633 Release of Information Outside Normal Hours 633 Capital 633 Major Interests in Shares 634 Contents xxvii Rights of the Holders of Listed Securities 634 Communication with Shareholders 635 Controlling Shareholder 635 Directors 635 Share Dealings 636 Financial Information 637 Listed Company Transactions 638 Treasury Shares 639 Breaches 640 Appendix 1 641 Useful Websites on Listing Requirements 641 Appendix 2 642 Summary of Contents of UK Listing Rules, Prospectus Rules and Disclosure Rules 642 19. Management Accounting 645 Comparison with Financial Accounts 647 Financial Accounts 647 Management Accounts 648 Basis of Preparation of Management Accounts 648 Reconciliation with Financial Accounts 648 Budgets and Forecasts 648 Value of Budgets and Forecasts 649 Preparing a Budget 649 Budget Assumptions 650 Liaison Between Units 650 Overheads 651 Capital Expenditure 651 Phasing the Budget 651 Balance Sheet and Cashflow 652 Management Accounts and Reporting 652 Timetable for Preparation 652 Format of Management Accounts 653 Comparisons 654 Commentary 654 Balance Sheet and Cashflow 654 Updated Forecast 655 Ratio Analysis 655 Performance Ratios 655 Investment Ratios 657 Appendix 1 658 Useful Websites on Management Accounting Issues 658 20. Payroll 659 Payroll Administration 661 Setting up a Payroll System 661 xxviii Contents Outsourcing 661 Records 662 Controls 662 PAYE 662 PAYE System 663 Employed or Self-employed 664 IR 35 and Personal Service Companies 664 New Employer 665 Payment to HM Revenue and Customs 665 Records 665 New Employees 666 Leavers 666 Year-end Returns 666 Electronic Filing of Year-end Returns 667 Forms PllD (or P9D) 667 HM Revenue and Customs 668 PAYE Audits 668 PAYE Health Checks 668 National Insurance 669 Categories of National Insurance 669 Calculation and Records 670 Payment to HM Revenue and Customs 670 Year-end Returns 670 Appendix 1 671 Useful Websites on Payroll Matters 671 21. Pensions 673 Types of Pension Scheme 675 Retirement Provision 676 State Pensions 676 Defined Benefit Schemes 676 Defined Contribution Schemes 677 Other Options 678 Shared Risk Final Salary Scheme 678 Career Average Salary Scheme 678 Hybrid Schemes 679 Cash Schemes 679 Insured Schemes 679 Personal Pensions 679 Stakeholder Pensions 680 Small Self Administered Schemes ( SSASs ) 681 Pension Scheme Administration 681 Pension Act 2004 682 The Pensions Regulator 682 Pension Scheme Trustees 683 Contents xxix Sponsoring Employer 684 Statutory Funding Objective 684 Financial Reporting 685 Audit 686 Taxation 687 Accounting for Pensions and Other Retirement Benefits 687 FRS 17 Retirement Benefits 688 Accounting for a Defined Contribution Scheme 688 Difficulties with Defined Benefit Schemes 689 Actuarial Valuations 689 Valuation Methods 690 Measurement of Scheme Assets and Liabilities 690 Actuarial Assumptions 690 Discounting of Scheme Liabilities 691 Frequency of Valuations 691 Balance Sheet Recognition of Surplus or Deficit 691 Balance Sheet Presentation 692 Performance Statements 692 Disclosure 693 Entities with More Than One Defined Benefit Scheme 694 Multi-employer Schemes 694 ASB Pensions Research Project 695 Appendix 1 696 Useful Websites on Pensions Issues 696 22. Property 697 Freehold Property 699 Benefits of Freehold Property 699 Sale and Leaseback Transactions 700 Leasehold Property 700 Benefits of Leasehold Property 701 Principal Elements of a Lease Agreement 701 Lease Incentives 702 Renewal of Lease Agreements 702 Accounting Issues 703 Security 704 Extent of Security Arrangements 704 Physical Security of Premises 705 Use of Alarm Systems 705 Electronic Surveillance Systems 706 Company Procedures and Policies 706 Protection Against Fire and Arson 707 Protection Against Adverse Weather 707 Appendix 1 709 Useful Websites on Property Issues 709 xxx Contents 23. Remuneration 711 Remuneration Planning 713 Need for Remuneration Planning 713 Communication with Employees 713 One-off Payments 714 Wider Issues 714 Low-cost Benefits 714 Flexible Benefit Schemes 714 Benefits of a Flexible Benefit Scheme 715 Practical Application 715 Retirement Benefits 716 Bonus and Other Incentive Schemes 717 Enhancing Company Performance 717 Discretionary Bonus Schemes 717 Defined Bonus Schemes 718 Incentive Schemes 718 Financial Implications 718 Pensions Implications 719 Listed Companies 719 Share-based Remuneration 719 Attraction of Share-based Remuneration 720 Approved Schemes 720 National Insurance Implications for Unapproved Schemes 720 Accounting Implications 721 Treasury Shares 722 Company Cars 722 Advantages of Flexibility 722 Tax System for Company Cars 723 Fuel Scale Charge 723 Directors Remuneration: All Companies 724 Disclosure Under the Companies Act 1985 724 Basic Disclosure for All Companies 725 Small Companies 726 Quoted and AIM Companies 726 Avoiding Duplication 726 Bonus Payments 727 Benefits in Kind 727 Long-term Incentive Schemes 727 Pension Arrangements 728 Payments to and from Other Parties 728 Particular Problems in Groups of Companies 728 Directors Remuneration: Quoted Companies 729 Additional Disclosures for Quoted Companies 730 Directors Remuneration Report 730 Shareholder Approval 730 Contents of the Remuneration Report 731 Contents xxxi Directors Pension Entitlements 733 Disclosure Under FSA Listing Rules 735 Summary Financial Statements 735 Directors Remuneration: Unquoted Companies 735 Additional Disclosures for Unquoted Companies 736 Highest Paid Director 736 Compensation for Loss of Office 736 Excess Retirement Benefits 737 Payments to Third Parties 737 Appendix 1 738 Useful Websites on Remuneration Issues 738 Appendix 2 739 Directors Remuneration Report Checklist 739 24. Sources of Finance 745 The Search for Finance 747 Planning the Search 747 Demonstrating Credit-worthiness 748 Carrying Out the Search 748 Borrowing 748 Advantages and Disadvantages 749 Bank Loan 749 Commercial Mortgage Loan 750 Build and Finance Arrangement 750 Small Firms Loan Guarantee Scheme 750 Factoring/Invoice Discounting 751 Leasing and Similar Arrangements 751 Decision to Use Asset-based Finance 751 Hire Purchase 752 Leasing 752 Manufacturer/Dealer Leases 753 Sale and Leaseback Arrangement 753 Equity 754 Options for Raising Capital from Equity 754 Business Angels 755 Venture Capital 755 Flotation 757 Possible Future Developments 757 Grants and Other Government-backed Funding 757 Advantages and Disadvantages 758 Applying for Grants 758 EU Structural Funds 759 Technology 760 Enterprise Grants 761 Regional Selective Assistance 761 xxxii Contents Appendix 1 762 Useful Websites on Sources of Finance 762 25. Strategic Planning 763 The Need for Strategic Management 765 Building for the Future 765 Market and Financial Issues 765 Strategic Management Workshops 766 Preparing a Detailed Strategic Plan 767 Opportunity for Assessment 767 Preparation of a Vision Statement 768 Assessing Current Performance 768 The Quantum Leap 769 Strategic Options 769 Organisational Structure 770 Staffing Issues 770 New Initiatives 770 Preparing a Business Plan 771 Use of Business Plans 771 Contents of a Business Plan 772 Executive Summary 772 History of the Business 772 Main Products or Services 772 Customer Base and Market Analysis 773 Operation of the Business 774 Organisational Structure of the Business 774 Management and Staff 774 Ownership 774 Financial Analysis 774 Detailed Appendices 775 Regular Monitoring and Updating 775 Appendix 1 776 Useful Websites on Corporate Strategy Issues 776 26. Taxation 777 Sources of Tax Law 779 Principal Parliamentary Acts 779 Tax Law Rewrite 780 Regulations, Orders and Statutory Instruments 780 Other Pronouncements 780 Corporation Tax 781 Charge to Corporation Tax 781 Corporation Tax Accounting Periods 782 Corporation Tax Self-assessment ( CTSA ) 782 Rates of Corporation Tax 783 Payment of Corporation Tax 784 Contents xxxiii Advance Corporation Tax ( ACT } 784 Close Companies 784 Background to Close Company Legislation 785 Definition of a Close Company 785 Control 786 Benefits Provided to Participators 786 Loans to Participators 786 Close Investment-holding Companies ( CICs ) 787 VAT 787 Nature of VAT 788 Taxable Persons and Registration for VAT 788 Definition of Supply 789 Time of Supply 790 Categories of Supply and VAT Rates 790 Partial Exemption 791 Records and Returns 791 VAT Inspections 792 Penalties 792 VAT on Property 793 VAT and Electronically Delivered Services 793 Deferred Tax 793 Accounting for Deferred Tax 794 The Nature of Deferred Tax 795 Methods of Providing for Deferred Tax 796 The UK Position 796 Recognition of Deferred Tax 797 Measurement of Deferred Tax 798 Discounting 798 Presentation in Performance Statements 798 Balance-sheet Presentation 799 Disclosures 799 Tax Avoidance Schemes 800 Notifiable Tax Schemes and Arrangements 800 Responsibility for Disclosure 800 Disclosure Requirements 801 Schemes to Avoid VAT 801 Appendix 1 802 Useful Websites on Taxation Issues 802 27. Treasury 803 Treasury Management 805 The Treasury Function 805 Link with Corporate Strategy 806 Link with Corporate Governance 806 Establishing Treasury Policy 806 Project and Investment Appraisal 807 xxxiv Contents Liquidity Management 807 Investment Management 808 Bank Relationships 808 Measuring Performance 808 Association of Corporate Treasurers 808 Risk Management 809 Need for Risk Management 809 Business Risk 809 Interest Rate Risk and Currency Risk 810 Accounting for Hedge Transactions 810 Financing Risk 811 Disclosure 811 Directors Report 811 Operating and Financial Review 812 FRS 13 Derivative and Other Financial Instruments: Disclosures 813 FRS 25 Financial Instruments: Disclosure and Presentation 814 FRS 29 Financial Instruments: Disclosures 815 Corporate Governance 818 Appendix 1 819 Useful Websites on Treasury Issues 819 Table of Cases 821 Table of Statutes 823 Table of Statutory Instruments 829 Index 835
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spellingShingle	Morris, Glynis D. McKay, Sonia 1947- Oates, Andrea Finance director's handbook
title	Finance director's handbook
title_auth	Finance director's handbook
title_exact_search	Finance director's handbook
title_full	Finance director's handbook Glynis D. Morris and Sonia McKay ; Andrea Oates
title_fullStr	Finance director's handbook Glynis D. Morris and Sonia McKay ; Andrea Oates
title_full_unstemmed	Finance director's handbook Glynis D. Morris and Sonia McKay ; Andrea Oates
title_short	Finance director's handbook
title_sort	finance director s handbook
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020071172&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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